New Diwan Oil Mills v. CIT

296 ITR 495High Court2008#218 most cited

What is New Diwan Oil Mills v. CIT authority for?

The High Court can return a reference unanswered if the assessee fails to appear or provide assistance. This illustrates the broader principle that appellate authorities have inherent power to dismiss appeals for non-prosecution when a party does not effectively pursue their case.

351

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2026.

Also referred to as

New Diwan Oil Mills v. CIT · 296 ITR 495 · dismissal for non-prosecution · assessee non-appearance · failure to assist court · High Court reference unanswered · Section 250(6) · inherent power to dismiss appeal · effective pursuit of appeal

Sections most often in play

Section 147Section 148Section 144Section 143(3)Section 250(6)Section 250Section 142(1)Section 68

Issues it is cited on

section 250(6)opportunity of being heardsection 25section 144section 68section 148section 142(1)section 147appeal before the tribunalsection 143(2)interestsection 250

Judgments citing New Diwan Oil Mills v. CIT

Sri Nikhilesh Sadhukhan, Kolkata vs. I.T.O WD - 40(2), Kolkata

In the result, assessee’s appeal is dismissed in limine

ITA 925/KOL/2013[2005-06]Status: DisposedITAT Kolkata04 Feb 2016AY 2005-06

Bench: Shri N.V. Vasudevan & Shri Waseem Ahmedassessment Year :2005-06

…Hon’ble MP High Court in the case of Estate of Late Tukjirao Holkar Vs. CWT 223 ITR 480 and Hon’ble Punjab and Haryana ITA No.925/Kol/2013 A.Y.2005-06 Sh. Niklhilesh Sadhukhan v. ITO Wd-40(2), Kol. Page 2 High Court in the case of New Diwan Oil Mills Vs. CIT 296 ITR 495 (P & H) and the Hon’ble Suprme Court in the case of CIT Vs. B.N.Bhattacharjee & another 296 ITR 495 (SC), laying down proposition that a litigant has not only to file an appeal but has to prosecute the same diligently and on failure to so prosecute the appeal can be dismissed for non prosecution, we dismiss the appeal of the assessee in limine fo…

M/S. Veg Leasing & Finance Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the assessee is dismissed

ITA 408/DEL/2012[2003-04]Status: DisposedITAT Delhi02 Feb 2016AY 2003-04

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: NoneFor Respondent: Shri V. R. SONBHADRA, Sr. D.R

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sam…

Sh. Rajiv Nigam, New Delhi vs. ITO, New Delhi

In the result, the appeal filed by the assessee is dismissed

ITA 5689/DEL/2015[2007-08]Status: DisposedITAT Delhi20 Jan 2016AY 2007-08

Bench: Sh. R.S. Syal, Am & Smt. Beena Pillai, Jm

For Appellant: NoneFor Respondent: Sh. Aasish Mohanty, Sr. DR

…earing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) 3 held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the…

Sh. Ajay Khanna, New Delhi vs. ITO, New Delhi

In the result, the appeal filed by the assessee is dismissed

ITA 2516/DEL/2014[2005-06]Status: DisposedITAT Delhi19 Jan 2016AY 2005-06

Bench: Shh R.S. Syal, Am & Smt. Beena Pillai, Jm

For Appellant: NoneFor Respondent: Sh. Aasish Mohanty, Sr. DR

…earing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) 3 held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the…

Sh. Achal Raina, Gurgaon vs. ITO, Gurgaon

In the result, the appeal filed by the assessee is dismissed

ITA 633/DEL/2014[2009-10]Status: DisposedITAT Delhi18 Jan 2016AY 2009-10

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: NoneFor Respondent: Shri K.K. Jaiswal, Sr. DR

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sam…

Surinder Kumar Gupta, Delhi vs. DCIT, New Delhi

ITA 4870/DEL/2015[2011-12]Status: DisposedITAT Delhi14 Jan 2016AY 2011-12

Bench: Shri S.V. Mehrotra : & Ms. Suchitra Kamble:Asstt. Yrs: 2011-12 Surinder Kumar Gupta, Vs. Dcit Central Circle-2, 45/6B, Mall Road, Delhi. New Delhi. Pan: Aaehs 7458 G ( Appellant ) (Respondent) Appellant By : None Respondent By : Shri Amrit Lal Date Of Hearing : 11/12/2015. Date Of Order : 12/01/2016. O R D E R Per S.V. Mehrotra, A.M..: This Appeal, By The Assessee , Has Been Preferred Against The Order Dated 10- 06-2015, Passed By The Cit(A)-I, New Delhi, In Appeal No. 319/14-15, Relating To A.Y. 2011-12. 2. At The Time Of Hearing None Put In Appearance On Behalf Of The Assessee Despite Personal Knowledge Of The Date Of Hearing As Is Apparent From The Order Sheet Dated 09.11.2015, When The Hearing Was Adjourned At The Request Of Assessee’S Counsel To 11.12.2015 & Both The Parties Were Intimated Of The Date Fixed In The Open Court. This Time The Assessee Has Not Cared Even To Apply For Adjournment. It Gives An Impression That The Assessee Is Not Serious In Pursuing The Present Appeal Filed. Considering The Facts Of The Case & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax Appellate Tribunal Rules As Were Considered In The Case Of Cit Vs. Multiplan India Ltd., (38 Itd 320)(Del), The Assessee’S Appeal Is Liable To Be Dismissed For Want Of Prosecution. 3. The Hon'Ble Madhya Pradesh High Court In The Case Of Estate Of Late Tukojirao Holkar Vs. Cwt (223 Itr 480) Has Held As Under:

For Appellant: NoneFor Respondent: Shri Amrit Lal

…earing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference. " 4. Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 5. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sa…

M/S. Brushman (India) Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the assessee is dismissed

ITA 1085/DEL/2014[2009-10]Status: DisposedITAT Delhi13 Jan 2016AY 2009-10

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: NoneFor Respondent: Shri K.K. Jaiswal, Sr. DR

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sam…

Sh. Brij Bhushan Tyagi, New Delhi vs. ITO, New Delhi

In the result, the appeal filed by the assessee is dismissed

ITA 1046/DEL/2014[2009-10]Status: DisposedITAT Delhi13 Jan 2016AY 2009-10

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: NoneFor Respondent: Shri K.K. Jaiswal, Sr. DR

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sa…

Surya Kiran Build Trade (P) Ltd., New Delhi vs. ITO, New Delhi

In the result, appeals of the assessee are dismissed

ITA 4131/DEL/2010[2004-05]Status: DisposedITAT Delhi06 Jan 2016AY 2004-05

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm Ita No. 2831/Del/2014 : Asstt. Year : 2004-05 Ita No. 4131/Del/2010 : Asstt. Year : 2004-05 M/S Surya Kiran Build Trade (P) Ltd., Vs Ito, 161, Vasant Enclave, Ward-9(4), New Delhi New Delhi (Appellant) (Respondent) Pan No. Aadcs0982M Assessee By : None Revenue By : Smt. Anima Barnwal, Sr. Dr Date Of Hearing : 05.01.2016 Date Of Pronouncement : 06.01.2016 Order Per N. K. Saini, Am:

For Appellant: NoneFor Respondent: Smt. Anima Barnwal, Sr. DR

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sa…

Paramount Impex Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal filed by the assessee is dismissed

ITA 6097/DEL/2013[2008-09]Status: DisposedITAT Delhi15 Dec 2015AY 2008-09

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 6097/Del/2013 : Asstt. Year : 2008-09 Paramount Impex Pvt. Ltd., Vs Income Tax Officer, 312, Ansal Bhawan, 16, Kasturba Ward-14(3), C.R. Building, Gandhi Marg, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacp7279B Assessee By : None Revenue By : Sh. V. R. Sonshatra, Sr. Dr Date Of Hearing : 15.12.2015 Date Of Pronouncement : 15.12.2015 Order Per N. K. Saini, Am:

For Appellant: NoneFor Respondent: Sh. V. R. Sonshatra, Sr. DR

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sa…

Mr Pushpinder Tuli, New Delhi vs. ITO, New Delhi

In the result, the appeal filed by the assessee is dismissed

ITA 4739/DEL/2012[2007-08]Status: DisposedITAT Delhi15 Dec 2015AY 2007-08

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 4739/Del/2012 : Asstt. Year : 2007-08 Pushpinder Tuli, Vs Income Tax Officer, A-15, Old Quarters, Ramesh Nagar Ward-27(2), New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaept9809J Assessee By : None Revenue By : Sh. V. R. Sonbhadra, Sr. Dr Date Of Hearing : 15.12.2015 Date Of Pronouncement : 15.12.2015 Order Per N. K. Saini, Am:

For Appellant: NoneFor Respondent: Sh. V. R. Sonbhadra, Sr. DR

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sa…

Mohit Agarwal, Kolkata vs. A.C.I.T Cir - 23, Kolkata

In the result, both appeals are dismissed in limine

ITA 708/KOL/2013[2009-10]Status: DisposedITAT Kolkata14 Dec 2015AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Waseem Ahmedassessment Year :2009-10

…320 (Del.), Hon’ble MP High Court in the case of Estate of ITA No.708/Kol/2013 A.Y.2009-10 Mohit Agarwal v. ACIT, Cir-23, Kol. Page 2 Late Tukjirao Holkar Vs. CWT 223 ITR 480 and Hon’ble Punjab and Haryana High Court in the case of New Diwan Oil Mills Vs. CIT 296 ITR 495 (P & H) and the Hon’ble Suprme Court in the case of CIT Vs. B.N.Bhattacharjee & another 296 ITR 495 (SC), laying down proposition that a litigant has not only to file an appeal but has to prosecute the same diligently and on failure to so prosecute the appeal can be dismissed for non prosecution, we dismiss the appeal of the assessee in limine fo…

Mojaffar Rahaman, North 24 Parganas vs. ITO, Ward - 50(2), Kolkata

In the result, the appeal filed by the assessee is dismissed

ITA 270/KOL/2012[2008-09]Status: DisposedITAT Kolkata10 Dec 2015AY 2008-09

Bench: Shri P. M. Jagtap, A.M. & Shri S.S.Viswanethra Ravi, J.M.)

For Appellant: NoneFor Respondent: Shri Prabal Choudhury, JCIT
Section 144

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sa…

M/S. Ares & Sons, Hyderabad vs. ACIT, Circle - 49, Kolkata

In the result, the appeals filed by the assessee are dismissed

ITA 1474/KOL/2011[2005-06]Status: DisposedITAT Kolkata03 Dec 2015AY 2005-06

Bench: Shri P. M. Jagtap, A.M. & Shri S.S.Viswanethra Ravi, J.M.)

For Appellant: NoneFor Respondent: None
Section 143(3)Section 147

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sa…

M/S. Sugan Footwear Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the assessee is dismissed

ITA 4665/DEL/2014[2005-06]Status: DisposedITAT Delhi03 Dec 2015AY 2005-06

Bench: Shri N.K. Saini & Smt. Beena Pillai

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sam…

Sh. R.K. Arora, Noida vs. DCIT, Meerut

In the result, the appeals of the assessee stands dismissed

ITA 4625/DEL/2014[2007-08]Status: DisposedITAT Delhi02 Dec 2015AY 2007-08

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 4625 & 4626/Del/2014 : Asstt. Years : 2007-08 & 2009-10 R. K. Arora, Vs Deputy Commissioner Of Income C-1/10, Sector-36, Tax, Central Circle, Noida, U.P. Meerut, U.P. (Appellant) (Respondent) Pan No. Aaepa1214G Assessee By : None Revenue By : Sh. Ved Prakash Mishra, Sr. Dr Date Of Hearing : 02.12.2015 Date Of Pronouncement : 02.12.2015 Order Per N. K. Saini, Am:

For Appellant: NoneFor Respondent: Sh. Ved Prakash Mishra, Sr. DR
Section 253Section 282

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 6. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 7. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sa…

S.B.Construction Company, Birbhum vs. A.C.I.T Cir - Suri, Birbhum

In the result, the appeal filed by the assessee is dismissed

ITA 486/KOL/2013[2007-08]Status: DisposedITAT Kolkata01 Dec 2015AY 2007-08

Bench: Shri Mahavir Singh, Hon’Ble Jm & Shri M. Balaganesh, Hon’Ble Am]

For Appellant: NoneFor Respondent: Shri Sujit Kumar Das, JCIT, Sr.DR

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held S. B. Construction Co.: Assessment Year: 2007-08 that the appeal does not mean, mere filing of…

Punnet Chawla, Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the assessee is dismissed

ITA 5783/DEL/2012[2000-01]Status: DisposedITAT Delhi01 Dec 2015AY 2000-01

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 5783/Del/2012 : Asstt. Year : 2000-01 Punnet Chawla Individual Vs Asstt. Commissioner Of Income S/O Bal Krishan, 5833-A, Tax, Circle-25(1), Swadesh Market, Sadar Bazar, New Delhi Delhi (Appellant) (Respondent) Pan No. Afwpc1171P Assessee By : None Revenue By : Sh. Ved Prakash Mishra, Sr. Dr Date Of Hearing : 01.12.2015 Date Of Pronouncement : 01.12.2015 Order Per N. K. Saini, Am:

For Appellant: NoneFor Respondent: Sh. Ved Prakash Mishra, Sr. DR

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that ITA Nos. 5783/Del/2012 3 Punnet Chawla Individual the appeal does not mean, mere filing o…

ITO, WD-48(3), Kolkata vs. Giasuddin Sardar, Howrah

In the result, both appeals are dismissed in limine

ITA 779/KOL/2015[2008-2009]Status: DisposedITAT Kolkata27 Nov 2015AY 2008-2009

Bench: Shri N.V. Vasudevan & Shri Waseem Ahmed

Section 12A

…ITD 320 (Del.), Hon’ble MP High Court in the ITA No.778-779/Kol/2013 Kalyan Educational Society v. CIT Drg. Page 2 case of Estate of Late Tukjirao Holkar Vs. CWT 223 ITR 480 and Hon’ble Punjab and Haryana High Court in the case of New Diwan Oil Mills Vs. CIT 296 ITR 495 (P & H) and the Hon’ble Suprme Court in the case of CIT Vs. B.N.Bhattacharjee & another 296 ITR 495 (SC), laying down proposition that a litigant has not only to file an appeal but has to prosecute the same diligently and on failure to so prosecute the appeal can be dismissed for non prosecution, we dismiss the appeal of the Assessee in limine fo…

Smt. Annapurna Kundu, Hooghly vs. I.T.O WD - 2(4), Hooghly

In the result, the appeal filed by the assessee is dismissed

ITA 1799/KOL/2012[2004-05]Status: DisposedITAT Kolkata23 Nov 2015AY 2004-05

Bench: Shri P. M. Jagtap, A.M. & Shri S.S.Viswanethra Ravi, J.M.)

For Appellant: NoneFor Respondent: Shri Gayasuddin Ansari, JCIT, Sr.DR
Section 143(3)

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sa…