How many judgments cite New Diwan Oil Mills v. CIT?

351 judgments on BharatTax cite New Diwan Oil Mills v. CIT (296 ITR 495), spanning 2015 to 2026.

Which sections of the Income Tax Act does New Diwan Oil Mills v. CIT come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 144, Section 143(3), Section 250(6), Section 250.

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

Issues it is cited on

section 250(6)opportunity of being heard section 25 section 144 section 68 section 148 section 142(1)section 147 appeal before the tribunal section 143(2)interest section 250

Judgments citing New Diwan Oil Mills v. CIT

Arun Kumar Mandal, Araria vs. ITO, Ward- 3 (3), Purnea

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 119/PAT/2025[2017-18]Status: DisposedITAT Patna22 Jul 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 119/Pat/2025 Assessment Year: 2017-2018 Arun Prasad Mondal,……………………………Appellant C/O. Shiv Narayan (Prop. Maa Dhaneshwari Khad Beej Bhandar), Bardha (Sikti), Araria-854333, Bihar [Pan:Bohpm1854A] -Vs.- Income Tax Officer,…………………………….Respondent Ward-3(3), Purnea, Near Jail Chowk, Nh-31, Purnea-854301, Bihar

Section 142(1)Section 143(2)Section 144Section 270A

…nities which shows that the appellant is a habitual non- compliant and had no regards for the statutory proceedings. The ld. CIT(Appeals) also relied on the judgment of the Hon’ble Punjab & Haryana High Court in the case of M/s. New Diwan Oil Mills -vs.- CIT [296 ITR 495] and also in the case of Late Tukojirao Holkar (MP), 223 ITR 480. Likewise, in the case of CIT Vs. Multiplan India (P) Ltd. (38 ITD 320) (Del) similar view had been taken. The ld. CIT(Appeals), therefore, convinced that the assessee was not interested in prosecuting the appeal and, therefore, dismissed the appeal of the assessee as un-admitted”.…

Welkin Telecom Infra Pvt. Ltd., Kolkata vs. ACIT, Circle 11(1), Kolkata

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 668/KOL/2025[2014-15]Status: DisposedITAT Kolkata16 Jul 2025AY 2014-15

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 143(3)Section 147Section 148Section 148ASection 250

…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." 5.3.3. Similarly, the Hon'ble Punjab & 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 no assistance from the assessee. 5.4 In view of the above, it is clear that the Appellant is not aggrieved with the assessment order impugned herein and is not interested in persuading the same. Accordingly, the additions/disallowances as challenged in the Grounds…

Arti Deepakkumar Pandit, Rajkot vs. Income Tax Officer, Dwarka

ITA 127/RJT/2025[2015-16]Status: DisposedITAT Rajkot04 Jul 2025AY 2015-16

Bench: Dr. Arjun Lal Saini. & Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 127/Rjt/2025 "नधा"रणवष" / Assessment Year: (2015-16) (Hybrid Hearing) Arti Deepakkumar Pandit Vs. Income-Tax Officer, 204,Shyam Dwarika Low Rise, Ito Ward – 1, Madhapar Chowkdi, Near Swami, Dwarka - 361335 Narayan Mandir, Rajkot - 360006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amnpp0638A (Appellant) (Respondent) Appellant By :Ms. Amoli Gusani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 06/05/2025 Date Of Pronouncement : 04/07/2025

For Appellant: Ms. Amoli Gusani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. SR. DR

Section 133(6)Section 142(1)Section 143(2)Section 143(3)

…his appeal is liable to be dismissed for non-prosecution. In this regard, we place reliance upon following case laws: CIT vs. Multiplan India Ltd. 38 ITD 320 (Del)1. Estate of Late TukojiraoHokar vs. CWT 223 ITR 840 (M.P.)2. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P&H)3. CIT vs. B.N. Bhattachargee and Another 118 ITR 461 (SC). Arti D. Pandit Therefore, considering the above factual and legal position, the appeal filed by the appellant is dismissed for non-prosecution. As a result, the assessment by the AO is confirmed." 5. That the assessee filed an appeal against the impugned order of the Ld. CIT(A) be…

Husain Ahamed, Mumbai vs. ITO Ward, Pratapgarh

In the result, the appeal is dismissed

ITA 420/JPR/2025[2016-17]Status: DisposedITAT Jaipur04 Jul 2025AY 2016-17

Bench: SHRI MANISH BORAD (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Rakesh Kumar Kabra, CA &For Respondent: Shri Rajesh Kumar Ojha, CIT-DR

Section 144Section 147Section 148Section 69

…". Under these circumstances, in our considered opinion assessee is not interest in prosecuting the appeal. As such we hold that this appeal is liable to be dismissed for non-prosecution." 11. Similar view has been taken in New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P&H) and CIT vs. B. N. Bhatachargee and another 118 ITR 461 (SC). Decision: 6 Husain Ahamed vs. ITO 12. As has been stated above, repeated opportunities were afforded to the appellant during the appellate proceeding. However, the appellant failed to submit any reply during appellate proceeding. By repeated non-attendance and not filing any w…

Ellapu Narasamma L/R of Late Ellapu Appa Rao, Visakhapatnam vs. Income Tax Officer, Ward-2(3), Visakhapatnam

ITA 414/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam26 Jun 2025AY 2017-18

Bench: Us:

Section 133(6)Section 142(1)Section 144Section 69A

…the reference is made, fails to appear at the hearing, or fails in so as to enable hearing of the reference, the court is not bound to answer the reference." Similarly, the 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 no assistance from the assessee. 4.4 Considering the above, it is clear that the Appellant is not aggrieved with the impugned order and not keen on pursuing this appeal. Hence I compel to proceed to decide the appeal based on the records available in my office and…

Niranjanbhai D. Patel, Ahmedabad vs. The Income Tax Officer, Ward-6(1)(1), Ahmedabad

In the result, all four appeals filed by the assessee are allowed for statistical purposes

ITA 470/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad08 May 2025AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokar

For Appellant: Shri Jimit Shah, AR

Section 10(1)Section 143(1)Section 143(3)Section 147Section 2(14)(iii)Section 263Section 271(1)(c)Section 271BSection 44ASection 69

…CIT(A) recorded that multiple notices were issued but remained non-complied with, and the assessee failed to substantiate his grounds. Relying on judicial precedents such as Estate of Late Tukojirao Holkar v. CWT (223 ITR 480) and New Diwan Oil Mills v. CIT (296 ITR 495), the CIT(A) held that no useful purpose would be served in retaining such appeals and confirmed the additions and penalties made by the AO. 7. Aggrieved by the orders of CIT(A) the assessee is in appeal before us raising following grounds: In ITA No. 449/Ahd/2024: 1. The ld. CIT-(A) has confirmed the addition made by the Id.AO during the cour…

Niranjanbhai D. Patel, Ahmedabad vs. The Income Tax Officer, Ward-6(1)(1), Ahmedabad

In the result, all four appeals filed by the assessee are allowed for statistical purposes

ITA 450/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad08 May 2025AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokar

For Appellant: Shri Jimit Shah, AR

Section 10(1)Section 143(1)Section 143(3)Section 147Section 2(14)(iii)Section 263Section 271(1)(c)Section 271BSection 44ASection 69

Niranjanbhai D. Patel, Ahmedabad vs. The Income Tax Officer, Ward-6(1)(1), Ahmedabad

In the result, all four appeals filed by the assessee are allowed for statistical purposes

ITA 449/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad08 May 2025AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokar

For Appellant: Shri Jimit Shah, AR

Section 10(1)Section 143(1)Section 143(3)Section 147Section 2(14)(iii)Section 263Section 271(1)(c)Section 271BSection 44ASection 69

Vinod Kumar Dhanja, Ajmer vs. Income Tax Officer, Ajmer

In the result, the appeal of the assesee is allowed for statistical purposes as indicated hereinabove

ITA 342/JPR/2025[2012-2013]Status: DisposedITAT Jaipur06 May 2025AY 2012-2013

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Sanjeev Jain C.AFor Respondent: Sh. Gautam Singh Choudhary, JCIT-DR

…supported by the following judicial pronouncements: (i) CIT vs Multiplan India Ltd. 38 ITD 320(Del) (ii) Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.) 3 SHRI VINOD KUMAR DHANJA VS ITO, WARD 2(1), AJMER (iii) New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P&H) (iv) CIT vs. B. N. Bhatachargee and Another 118 ITR 461 (SC) 3.2 The Hon'ble ITAT, Jabalpur Bench, Jabalpur in the case of M/s Bindra Warehousing Corporation, Itarsi vs ITO, ITA No. 153/Jab/2016 and in Jabalpur Sahkari Dugdh Sangh vs ITO, ITA No. 201 to 203/Jab/2015 has found assessee as not interested in pursuing appeal on the basis of jus…

Panchu Ram Bairwa, Jaipur vs. Income Tax Officer Ward 5(3), Jaipur

The appeal of the assessee stands dismissed

ITA 251/JPR/2025[2010-11]Status: DisposedITAT Jaipur29 Apr 2025AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपील सं. / ITA. No. 251/JPR/2025 निर्धारणवर्ष / Assessment Years : 2010-11 Shri Panchu Ram Bairwa Bhattiwali Dhani, Purani Chungi Agra Road, Paldi Meena, Jaipur बनाम Vs. The ITO, Ward-5 (3) Jaipur अपीलार्थी / Appellant स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: ADUPB 3864 A निर्धारिती की ओर से / Assessee by : Shri Yogesh Sharma, Advocate राजस्व की ओर से/Revenue by : Shri Gautam Singh Choudhary, Addl.CIT -DR सुनवाई

For Appellant: Shri Yogesh Sharma, AdvocateFor Respondent: Shri Gautam Singh Choudhary, Addl.CIT -DR a

Section 147

…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." 5.3.3. Similarly, the 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 no assistance from the assessee. SHRI PANCHU RAM BAIRWA VS ITO, WARD 5(3), JAIPUR 5.4 In view of the above, it is clear that the Appellant is not aggrieved with the assessment order impugned herein and is not interested in prosecuting the same. Accordingly, the…

Vahan Motors Private Limited, Hyderabad vs. DCIT, Circle-8(1), Hyderabad

ITA 160/HYD/2025[2016-17]Status: DisposedITAT Hyderabad28 Apr 2025AY 2016-17

Bench: Us :

For Appellant: Shri K.A. Sai Prasad, C.AFor Respondent: Ms. M. Narmada, CIT-DR

Section 143(2)Section 143(3)Section 147Section 263Section 68

…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." 5.3.3 Similarly, the 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 no assistance from the assessee. 7 5.4 In view of the above, it is clear that the Appellant is not aggrieved with the assessment order impugned herein and is not interested in persuading the same. Accordingly, the additions/disallowances as challenged in the Grou…

Surendra Kumar Chandrakar, Dhamtari vs. Income Tax Officer, Ward-Dhamtari, Dhamtari

Appeals stands allowed for statistical purposes

ITA 193/RPR/2024[2017-18]Status: DisposedITAT Raipur02 Apr 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 193/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 142(1)Section 144Section 147Section 148Section 151Section 151(2)Section 250Section 69A

…g, 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." 5.3. Similarly, the 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 appellant remained absent and there was no assistance from the appellant. 5 Surendra Kumar Chandrakar Vs. ITO, Ward-Dhamtari 5.4 The 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 ap…

M/S. Ruby Gems Private Limited, Surat vs. Commissioner of Income Tax (Appeals), Surat

In the result, appeal of the assessee is dismissed

ITA 613/SRT/2024[2011-12]Status: DisposedITAT Surat13 Mar 2025AY 2011-12

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.613/Srt/2024 Assessment Year: (2011-12) (Physical Court Hearing) M/S Ruby Gems Pvt. Ltd. Income Tax Officer, Ward- बनाम/ 10/15,Crown Plaza, 2(1)(1), Surat, Aaykar Bhawan, Vs. Salabatpura, Surat-395 002 Majura Gate, Opp. New Civil Hospital, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaecr 3885 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By None राज" की ओर से /Respondent By Shri Mukesh Jain, Sr-Dr सुनवाई की तारीख/Date Of Hearing 13/03/2025 उद्घोषणा की तारीख/Date Of Pronouncement 13/03/2025

Section 143(3)Section 148Section 250Section 253Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.613/SRT/2024 Assessment Year: (2011-12) (Physical court hearing) M/s Ruby Gems Pvt. Ltd. Income Tax Officer, Ward- बनाम/ 10/15,Crown Plaza, 2(1)(1), Surat, Aaykar Bhawan, Vs. Salabatpura, Surat-395 002 Majura Gate, Opp. New Civil Hospital, Surat-395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAECR 3885 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by None राज" की ओर से /Respondent by Shri Mukesh Jain, Sr-DR सुनवाई की तारीख/Date of…

Shri Martand Deosansthan Jejuri, Pune vs. ITO, Exemption Ward 1(2), Pune

In the result, the appeal of assessee is treated as allowed for statistical purpose

ITA 1290/PUN/2024[2016-17]Status: DisposedITAT Pune28 Feb 2025AY 2016-17

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sachin P Kumar –For Respondent: Shri Ramnath P Murkunde

Section 11(1)Section 11(1)(d)Section 11(2)Section 12ASection 143(2)Section 143(3)Section 250

…979) 4 118 ITR 461 (SC) and Delhi Tribunal in CIT Vs. Multiplan India (P.) Ltd. 38 ITD 320 (Del.) and also other decisions of the Hon’ble High Court(s) in the case of Estate of Late Tukojirao Holkar Vs. CWT, 223 ITR 480 and New Diwan Oil Mills Vs. CIT (2008) 296 ITR 495 and dismissed the appeal of the assessee for non- prosecution. No doubt, the Ld. CIT(A)/NFAC may decide the appeal ex-parte where the assessee does not prosecute his appeal in spite of several opportunities. Nonetheless, he has to adhere to the legislative mandate enshrined in sub-section (6) of section 250 of the Act which requires him to state…

M/S Samrttha Developers, Pune vs. ITO Ward-2(1) Pune, Pune

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2273/PUN/2024[2015-16]Status: DisposedITAT Pune04 Feb 2025AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2015-16

For Appellant: Shri Sanket JoshiFor Respondent: Shri Ajay Kumar Keshari, CIT

Section 142(1)Section 144Section 147Section 148Section 69

…le doing so, he relied on the following decisions: i) CIT vs. BN Bhattachargee (1979) 118 ITR 461 (SC) ii) CIT vs. Multiplan India Pvt. Ltd. 38 ITD 320 (Delhi) iii) Estate of Late TukojiraoHolkar vs. CWT 223 ITR 480 (MP) iv) New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P&H) v) M/s. Kanchan Singh Bhuli Devi Shikshavs vs. CIT vide ITA Nos.706 & 707/LKW/2010 vi) M/s. Shamsher Jang Bahadurvs vs. ACIT vide ITA No.488/Asr/2010 6. Aggrieved with such order of the Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal. 7. The Ld. Counsel for the assessee at the time of hearing submitted that both the order…

Ahamed Kovval Haji, Kasaragod vs. ITO, Ward International Tax, Kozhikode

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 906/COCH/2024[2016-17]Status: DisposedITAT Cochin21 Jan 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2016-17 Ahamed Kovval Haji .......... Appellant Cp Ix/216, Kovval House, Chattanchal Thekkil Post, Kasaragod 671541 [Pan: Abnph9534L] Vs. The Income Tax Officer .......... Respondent Ward International Tax Kozhikode Appellant By: Shri Suresh Kumar, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 16.01.2025 Date Of Pronouncement: 21.01.2025

For Appellant: Shri Suresh Kumar, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 147Section 250(6)

…8/-. 3. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal exparte for non prosecution placing on the decision of the Hon'ble Punjab & Haryana High Court in the case of MNew Diwan Oil Mills vs. CIT [2008] 296 ITR 495 and others. 4. Being aggrieved, the assessee is in appeal before the Tribunal in the present appeal. 5. I heard the rival contentions of both the parties and perused the material available on record. I find that the learned CIT(A) dismissed the appeal in limine for non prosecution. As contemplated u/s. 250(6) of the Act the CIT(A) is required t…

Madathum Parambath Mohammed Iqbal, Kozhikode vs. ITO, Ward Int.Tax, Kozhikode

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 883/COCH/2024[2017-18]Status: DisposedITAT Cochin21 Jan 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2017-18 Madathum Parambath Mohammed Iqbal .......... Appellant 5/2697, Malabar Hills, Cherootty Nagar Jafarkhan Colony, Kozhikode [Pan: Aibpm9282B] Vs. The Income Tax Officer .......... Respondent International Taxation Kozhikode Appellant By: Shri P.D. Ravi, Advocate Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 12.12.2024 Date Of Pronouncement: 21.01.2025

For Appellant: Shri P.D. Ravi, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PRAKASH CHAND YADAV, JM Assessment Year: 2017-18 Madathum Parambath Mohammed Iqbal .......... Appellant 5/2697, Malabar Hills, Cherootty Nagar Jafarkhan Colony, Kozhikode [PAN: AIBPM9282B] Vs. The Income Tax Officer .......... Respondent International Taxation Kozhikode Appellant by: Shri P.D. Ravi, Advocate Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 12.12.2024 Date of Pronouncement: 21.01.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the Nationa…

Vijayant Khedulkar, Raigarh vs. Income Tax Officer, Ward-1, Raigarh

In the result, appeal of the assessee is allowed for statistical purposes in terms of the aforesaid observations

ITA 531/RPR/2024[2011-12]Status: DisposedITAT Raipur08 Jan 2025AY 2011-12

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No.531/Rpr/2024 "नधा"रण वष" / Assessment Year : 2011-12 Vijaykant Khedulkar Q. No.3, Ananthalaya Colony, Handi Chowk, Raigarh (C.G.)-496 001 Pan : Bbupk5167Q .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1, Raigarh (C.G.) ……""यथ" / Respondent

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Smt. Anubhaa Tah Goel, Sr. DR

Section 144Section 147Section 250(6)

…the 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." 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. Supreme Court in the case of CIT vs. B. Bhattachargee & Another(118 ITR 461 at page 477-478) has held that the appeal does not mean mere filing of the memo of appeal but effectively pursuing the same. However, the Income Tax A…

Indo Lahri Bio Power Ltd, Raipur vs. ITO, Ward-1(1), Raipur

In the result, appeal of the assessee company is allowed for statistical purposes in terms of the aforesaid observations

ITA 529/RPR/2024[2017-18]Status: DisposedITAT Raipur08 Jan 2025AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No.529/Rpr/2024 "नधा"रण वष" / Assessment Year : 2017-18 Indo Lahri Bio Power Limited 38, Saheed Smarak Complex, G.E. Road, Raipur (C.G.)-492 001 Pan : Aaaci9125K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Bikram Jain, CAFor Respondent: Smt. Anubhaa Tah Goel, Sr. DR

Section 115BSection 143(3)Section 250Section 68

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं. / ITA No.529/RPR/2024 "नधा"रण वष" / Assessment Year : 2017-18 Indo Lahri Bio Power Limited 38, Saheed Smarak Complex, G.E. Road, Raipur (C.G.)-492 001 PAN : AAACI9125K .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Bikram Jain, CA Revenue by : Smt. Anubhaa Tah Goel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 06.01.2025 घोषणा क" त…

Savatex Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle -2(3)(2), Mumbai

ITA 5319/MUM/2024[2010-2011]Status: DisposedITAT Mumbai22 Nov 2024AY 2010-2011

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Mr. Ravi Dasija/Kiran Mehta

Section 271(1)(c)

…he appeal is found liable for dismissal. This view is supported by the following judicial pronouncements:- (i) CIT vs Multiplan India Ltd. 38 ITD 320(Del) (ii) Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.) (iii) New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P&H) (iv) CIT vs. B. N. Bhatachargee And Another 118 ITR 461 (SC). 4.2 The Hon'ble ITAT, Jabalpur Bench, Jabalpur in the case of M/s Bindra Warehousing Corporation, Itarsi US ITO, ITA No. 153/Jab/2016 and in Jabalpur Sahkari Dugh Sangh vs ITO, ITA No. 201 to 203/Jab/2015 has found assessee as not interested in pursuing appeal on the basis of jus…