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

U S Roofs Ltd., Navi Mumbai vs. Addl/Jt/Dy/ACIT/ITO, Nfe-Ass C, Delhi Delhi, Delhi

ITA 2105/MUM/2023[2012-13]Status: DisposedITAT Mumbai27 Sept 2023AY 2012-13

Bench: Shri Kuldip Singh & Shri Amarjit Singh

For Appellant: Shri Fenil Bhat, ARFor Respondent: Shri Ankush Kapoor, CIT-DR

Section 143(2)Section 144Section 145(3)Section 148Section 250

…fails in taking steps for preparation 'Of the, paper hooks 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 assesses 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 prosecuting the same. Accordingly, the additions/disallowances as challenged in the Ground…

U S Roofs Ltd., Navi Mumbai vs. Addl/Jt/Dy/ACIT/ITO, Nfe-Ass C, Delhi Delhi, Delhi

ITA 2104/MUM/2023[2011-12]Status: DisposedITAT Mumbai27 Sept 2023AY 2011-12

Bench: Shri Kuldip Singh & Shri Amarjit Singh

For Appellant: Shri Fenil Bhat, ARFor Respondent: Shri Ankush Kapoor, CIT-DR

Section 143(2)Section 144Section 145(3)Section 148Section 250

U S Roofs Ltd., Navi Mumbai vs. Addl/Jt/Dy/ACIT/ITO, Nfe-Ass C, Delhi Delhi, Delhi

ITA 2103/MUM/2023[2008-09]Status: DisposedITAT Mumbai27 Sept 2023AY 2008-09

Bench: Shri Kuldip Singh & Shri Amarjit Singh

For Appellant: Shri Fenil Bhat, ARFor Respondent: Shri Ankush Kapoor, CIT-DR

Section 143(2)Section 144Section 145(3)Section 148Section 250

U S Roofs Ltd., Navi Mumbai vs. Addl/Jt/Dy/ACIT/ITO, Nfe-Ass C, Delhi Delhi, Delhi

ITA 2102/MUM/2023[2007-08]Status: DisposedITAT Mumbai27 Sept 2023AY 2007-08

Bench: Shri Kuldip Singh & Shri Amarjit Singh

For Appellant: Shri Fenil Bhat, ARFor Respondent: Shri Ankush Kapoor, CIT-DR

Section 143(2)Section 144Section 145(3)Section 148Section 250

C R Jaiswal and K B Jaiswal, Village Kingaon vs. Income Tax Officer, Ward -2(5), Jalgaon

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

ITA 732/PUN/2023[2016-17]Status: DisposedITAT Pune14 Sept 2023AY 2016-17

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.732/Pun/2023 िनधा"रण वष" / Assessment Year : 2016-17 C R Jaiswal & K B Jaiswal, The Income Tax Officer, Retail Country Liquor Shop, V Jalgaon. Village Kingaon, Taluka S Yawal – 425503 Maharashtra. Pan: Aaefc 8278 J Appellant / Assessee Respondent / Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 12/09/2023 Date Of Pronouncement 14/09/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Under Section 250 Of The Income Tax Act, 1961 Dated 21.04.2023 Emanating From Assessment Order Under Section 143(3) Dated 29.11.2018 For A.Y.2016-17. The Grounds Of Appeal Raised By The Assessee As Under : C.R.Jaiswal & K.B.Jaiswal [A]

Section 143(3)Section 184Section 250Section 40Section 40A(3)

…is 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 Tukojirao Hokar 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). 4.6 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.” 3 C.R.Jaiswal and K.B.Jaiswal [A] 3. As per the provisions of the Act, the ld.CIT(A) is not emp…

Giriraj Prasad Goyal, Tonk vs. ITO Tonk, Tonk

In the result, both appeals of the assessee are allowed for statistical

ITA 200/JPR/2023[2014-15]Status: HeardITAT Jaipur05 Jul 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Shrawan Kumar Gupta (Adv.)For Respondent: Smt. Monisha Choudhary (Addl. CIT)

Section 143(3)Section 147Section 148Section 24

…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. 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 additions/disallowances as challenged in the Groun…

Ravi Prakash Sharma, Jaipur vs. ITO, WD-2(5), Jaipur

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 266/JPR/2023[2016-17]Status: DisposedITAT Jaipur27 Jun 2023AY 2016-17

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

For Appellant: Shri Shaffi Mohammed (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 142(1)Section 144Section 147Section 148

…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. 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 additions/disallowances as challenged in the Ground…

Ravi Prakash Sharma, Jaipur vs. ITO WD-2(5), Jaipur

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 265/JPR/2023[2011-12]Status: DisposedITAT Jaipur27 Jun 2023AY 2011-12

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

For Appellant: Shri Shaffi Mohammed (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 142(1)Section 144Section 147Section 148

Bala Siddeshwar Aitha, Warangal vs. ITO, Ward-3, Warangal

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

ITA 269/HYD/2023[2014-15]Status: DisposedITAT Hyderabad20 Jun 2023AY 2014-15

Bench: Shri K. Narasimha Charyआ.अपी.सं / Ita No. 269/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) Sri Bala Siddeshwar Aitha, Vs. Income Tax Officer, Cherial, Ward-3, Warangal Warangal [Pan No. Apepa3520N] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Smt. S. Sandhya, Ar रधजस्‍व द्वधरध/Revenue By: Shri T. Venkanna, Dr सुिवधई की तधरीख/Date Of Hearing: 07/06/2023 घोर्णध की तधरीख/Pronouncement On: 20/06/2023

For Appellant: Smt. S. Sandhya, ARFor Respondent: Shri T. Venkanna, DR

Section 143(3)Section 250(6)

…avail the same, he had no option to proceed ex parte, the learned CIT(A) while placing reliance on the decisions of CIT vs. Multiplan India Ltd. 38 ITD 320 (Del), Estate of Late Tukojirao Hokar vs. CWT 223 ITR 840 (M.P) and New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P&H) and CIT vs. B.N.Bhattachargee and another 118 ITR 461 (SC), dismissed the appeal and confirmed the addition made by the learned Assessing Officer. 7. Learned CIT(A) did not refer to the facts of the case or the contentions raised by the assessee by way of written submissions or to the contentions referred to by the order passed by the Benc…

Raghawendra Pratap Singh, Varanasi vs. Dy. CIT, Circle - 02, Varanasi

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

ITA 96/VNS/2020[2009-2010]Status: DisposedITAT Varanasi11 Jan 2023AY 2009-2010

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2009-10 Late Raghawendra Pratap Singh, Vs. Deputy Commissioner Of Income L/H Geepta Singh (Wife), Tax, Circle-2, Varanasi C-53-54, Shivlok Tower, Lanka Varanasi-221005 Pan-Ahbps8614A (Appellant) (Respondent) Appellant By: Sh. Ashish Bansal, Advocate Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 11.01.2023 Date Of Pronouncement: 11.01.2023

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR

Section 147Section 148Section 68

…eal is liable to be dismissed for non prosecution. In this regard, we place reliance upon following case laws:- 1. CIT vs. Multiplan India Ltd. 38 ITD 320 (Del) 2. Estate of Late Tukojirao Hokar vs. CWT 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P&H) 4. CIT vs. B.N. Bhattachargee And Another 118 ITR 461(SC) Therefore, considering the above factual and legal position, the appeal filed by the appellant is dismissed for non prosecution.” 5. Thus, it is manifest from the impugned order of the CIT(A) that the appeal of the assessee was dismissed for non prosecution summarily without giving t…

Kamleshkumar Vallabhbhai Chanchadiya, Rajkot vs. ITO WD-2(1)(2), Rajkot

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

ITA 1/RJT/2022[2016-17]Status: DisposedITAT Rajkot23 Nov 2022AY 2016-17

For Appellant: NoneFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 142(1)Section 143(3)Section 2Section 250Section 271(1)(b)Section 68

…e 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 no assistance from the assessee. 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 same. In the given circumst…

Neo Vehicleaids Pvt Ltd, Delhi vs. ITO Ward 18(1), New Delhi

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

ITA 2100/DEL/2019[2014-15]Status: DisposedITAT Delhi11 Oct 2021AY 2014-15

Bench: Shri R.K. Panda[Assessment Year: 2014-15] M/S Neo Vehicleaids Private Income Tax Officer, Limited, Ward-18(1), D-48, Sector-63, Nodia- C.R. Building, 201301, U.P. New Delhi-110092 Pan-Aadcn7327H Assessee Revenue

Section 143(2)Section 250(6)

…parte order passed by him, dismissed the appeal filed by the assessee by relying on the following decisions:- 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 Mils vs CIT (2008) 296 ITR 495 (P & H) IV. CIT vs B.N. Bhattachargee and Another, 118 ITR 461(SC) 7. Aggrieved by the impugned order of the Ld. CIT(A), the assessee is in appeal before the Tribunal. 8. I have heard the ld. DR and perused the record. It is an admitted fact that due to non-appearance of the assessee despite five opportunities granted by the Ld. CIT(A), the Ld…

Ajai Kumar Gupta, Allahabad vs. Assistant Commissioner of Income Tax, Circle-1, Allahabad

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

ITA 251/ALLD/2018[2012-13]Status: DisposedITAT Allahabad06 Aug 2021AY 2012-13

Bench: Shri.Vijay Pal Raoassessment Year: 2012-13 Ajai Kumar Gupta, V. Assistant Commissioner Of 251, Chak, Zero Road, Income Tax, Circle-I, Allahabad, U.P. Allahabad, U.P. Pan-Abxpg3115C (Appellant) (Respondent) Appellant By: Mr. S.K. Jaiswal, C.A. Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 20.07.2021 Date Of Pronouncement: 06.08.2021

For Appellant: Mr. S.K. Jaiswal, C.AFor Respondent: Mr. A.K. Singh, Sr. DR

…ppeal is liable to be dismissed for non-prosecution. In this regard, we place reliance upon following case laws: 1. CIT vs. Multiplan India Ltd. 38 ITD 320 (Del) 2. Estae of Late Tukojirao Hokar vs. CWT 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 P&H) 4. CIT vs B.N. Bhattachargee and another 118 ITR 461 (SC). Therefore, considering the above factual and legal position, the appeal filed by the appellant is dismissed for non-prosecution. In view of the above, the appeal is dismissed.” 4 Ajai Kumar Gupta 4. Thus, it is clear that while passing the impugned order, the CIT(A) has not decided…

Sh. Noren Mandal, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is dismissed for non-prosecution

ITA 2550/DEL/2010[2006-07]Status: DisposedITAT Delhi26 Mar 2021AY 2006-07

Bench: Shri Kul Bharata N D Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: N O N EFor Respondent: Ms. Aman Preet, Sr. D.R.C

…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) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sam…

Milind Mohanrao Vadangekar, Pune vs. Income-Tax Officer, Ward - 3(1), Pune

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

ITA 2745/PUN/2017[2013-14]Status: DisposedITAT Pune24 Mar 2021AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: NoneFor Respondent: Shri Vitthal Bhosale

Section 250

…her, 118 ITR 461 wherein it has been held that “the appeal does not mean mere filing of the memo of appeal but effectively pursuing the same.” Similarly, the Hon’ble 3 A.Y.2013-14 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. The Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar Vs. CWT, 223 ITR 480 has held that “if the party, at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps…

Shri Rishi Sagar, Khanna vs. ITO, W-III, Khanna

In the result, appeals of the assessee is dismissed in limine

ITA 515/CHANDI/2018[2009-10]Status: DisposedITAT Chandigarh16 Dec 2020AY 2009-10

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita No. 515/Chd/2018 "नधा"रण वष" / Assessment Year : 2009-10 Sh. Rishi Sagar, The Ito, Ward-Iii, बनाम Jethi Nagar,St. No. 7, Khanna Malerkotla Road, Near Satk Filling Station, Khanna "थायी लेखा सं./Pan No: Bcpps4753N अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Smt.Chanderkanta, Sr.DR

…ring, 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 th…

Vishwanath, Siddharthnagar vs. Income Tax Officer, Siddharthnagar

In the result, appeal of the assessee stands dismissed

ITA 281/ALLD/2018[2013-14]Status: DisposedITAT Allahabad20 Nov 2019AY 2013-14

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2013-14 Shri Vishwnath V. Income Tax Officer Sakarpar, Bansi Siddharthnagar Siddharthnagar Tan/Pan:Aevpv6197G (Appellant) (Respondent) Appellant By: None Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 21 11 2019 Date Of Pronouncement: 22 11 2019 O R D E R

For Appellant: NoneFor Respondent: Shri A. K. Singh, D.R

Section 263

…ution. In this regard, we place reliance upon the following case laws:- 1. CIT vs. Multiplan India Ltd., 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.) ITA No.281/ALLD/2018 Page 2 of 2 3. New Diwan Oil Mills vs. CIT (2008), 296 ITR 495 (P& H) 4. CIT vs. B. N. Bhattachargee and Another, 118 ITR 461(SC) 3. Respectfully following the view taken in the cases cited (supra), the appeal filed by the assessee is dismissed for non- prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the result, appeal of the assessee stands dismi…

M/S. Dhsl Textiles (India) Ltd. (Formerly Desire Hi Tech Solutions Ltd.), New Delhi vs. Assistant Commissioner of Income Tax, Central Circle, Allahabad

In the result, appeal of the assessee stands dismissed

ITA 260/ALLD/2018[2014-15]Status: DisposedITAT Allahabad20 Nov 2019AY 2014-15

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2013-14 M/S Dhsl Textiles (India) Ltd. V. Acit 203, Aman Chamber,Pusa Road, Central Circle Rajendra Place Metro Station Allahabad New Delhi Tan/Pan:Aaacb4877H (Appellant) (Respondent) Appellant By: None Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 21 11 2019 Date Of Pronouncement: 22 11 2019 O R D E R

For Appellant: NoneFor Respondent: Shri A. K. Singh, D.R

…able to be dismissed for non- prosecution. In this regard, we place reliance upon the following case laws:- 1. CIT vs. Multiplan India Ltd., 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008), 296 ITR 495 (P& H) ITA No.260/ALLD/2018 Page 2 of 2 4. CIT vs. B. N. Bhattachargee and Another, 118 ITR 461(SC) 3. Respectfully following the view taken in the cases cited (supra), the appeal filed by the assessee is dismissed for non- prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the result,…

Bharat Sevashram Trust, Mirzapur vs. CIT (Exemption), Lucknow

In the result, appeal of the assessee stands dismissed

ITA 57/ALLD/2017[2014-15]Status: DisposedITAT Allahabad20 Nov 2019AY 2014-15

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2014-15 Bharat Sevashram Trust V. Cit (Exemption) Vill. Piprasand Mewli Sadar Lucknow Mirzapur Tan/Pan:Aactb1895J (Appellant) (Respondent) Appellant By: None Respondent By: Shri S. K. Madhuk, Cit (Dr) Date Of Hearing: 21 11 2019 Date Of Pronouncement: 22 11 2019 O R D E R

For Appellant: NoneFor Respondent: Shri S. K. Madhuk, CIT (DR)

Section 12A

…cution. In this regard, we place reliance upon the following case laws:- ITA No.57/ALLD/2017 Page 2 of 2 1. CIT vs. Multiplan India Ltd., 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008), 296 ITR 495 (P& H) 4. CIT vs. B. N. Bhattachargee and Another, 118 ITR 461(SC) 3. Respectfully following the view taken in the cases cited (supra), the appeal filed by the assessee is dismissed for non- prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the result, appeal of the assessee stands dismi…

Ashok Kumara Chilla, Hyderabad vs. Income Tax Officer, Ward-15(2), Hyderabad

In the result, assessee’s appeal is dismissed both for non-appearance and for non-prosecution and also on merits

ITA 608/HYD/2018[2014-15]Status: DisposedITAT Hyderabad29 Oct 2019AY 2014-15

Bench: Smt. P. Madhavi Deviassessment Year: 2014-15

For Appellant: N o n eFor Respondent: Sri Nilanjan Deym DR

…aking steps for preparation of the paper books so as to ITA No. 267/Del/2014 enable hearing of the reference, the court is not bound to answer the reference." 3. 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. 4. Their Lordships of Hon'ble 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 th…