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 366,314 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

M/S. U.P. Govt. Employees Welfare Corporation, Lucknow vs. Deputy Commissioner of Income Tax, Range-2, Lucknow

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

ITA 407/LKW/2018[2014-15]Status: DisposedITAT Lucknow25 Oct 2019AY 2014-15

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2014-15

…2 liable 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) 4. CIT vs. B. N. Bhattachargee And Another 118 ITR 461(SC) 3. Respectfully following the view taken in the cases cited (supra), we dismiss the appeal filed by the assessee for non prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the result, the appeal filed by the assessee is d…

Young Bodhisatya Society India, Lucknow vs. Commissioner of Income Tax (Exemption), Lucknow

In the result, appeal of the assessee stands dismissed

ITA 525/LKW/2018[NA]Status: DisposedITAT Lucknow06 Sept 2019

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Young Bodhisatya Society V. Cit (Exemption) India (Ybs India) Lucknow Jetvan, E-367, Sector I, Lda Colony, Kanpur Road, Lucknow Tan/Pan:Aaaay1393B (Appellant) (Respondent) Appellant By: None Respondent By: Smt. Alka Singh, D.R. Date Of Hearing: 22 08 2019 Date Of Pronouncement: 06 09 2019 O R D E R Per A. D. Jain, V.P.: This Is Assessee’S Appeal Against The Order Of The Ld. Cit (Exemption), Lucknow, Dated 23/4/2018, Rejecting The Application Of The Assessee For Approval Under Section 80G(5)(Vi) Of The Income Tax Act, 1961. 2. This Appeal Was Taken Up For Hearing On 22/8/2019, But None Has Appeared On Behalf Of The Assessee, Despite Issuance Of Notice Through Rpad, Which Has Been Returned Unserved By The Postal Authorities With The Remark “The Door Of The Addressee’S House Is Under Lock For A Long Period. At Present No One Reside At The Given Address. Hence Returned.” The Notice Was Sent To The Assessee On The Address Given In Form No.36. Since The Assessee Did Not Appear, It Appears That The Assessee Is Not Interested In Prosecuting The Appeal. As Such, We

For Appellant: NoneFor Respondent: Smt. Alka Singh, D.R
Section 80G(5)(vi)

…iable 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) 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 Programme Support Unit Foundation, Lucknow vs. Commissioner of Income Tax (Exemption), Lucknow

In the result, the appeals of the assessee stand dismissed

ITA 240/LKW/2018[NA]Status: DisposedITAT Lucknow06 Sept 2019

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

For Appellant: NoneFor Respondent: Smt. Alka Singh, D.R
Section 12ASection 80G(5)(i)

…iable 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) 4. CIT vs. B. N. Bhattachargee and Another, 118 ITR 461(SC) ITA No.239 & 240/LKW/2018 Page 2 of 2 3. Respectfully following the view taken in the cases cited (supra), the appeals filed by the assessee are dismissed for non- prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the r…

M/S. Programme Support Unit Foundation, Lucknow vs. Commissioner of Income Tax (Exemptions), Lucknow

In the result, the appeals of the assessee stand dismissed

ITA 239/LKW/2018[NA]Status: DisposedITAT Lucknow06 Sept 2019

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

For Appellant: NoneFor Respondent: Smt. Alka Singh, D.R
Section 12ASection 80G(5)(i)

…iable 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) 4. CIT vs. B. N. Bhattachargee and Another, 118 ITR 461(SC) ITA No.239 & 240/LKW/2018 Page 2 of 2 3. Respectfully following the view taken in the cases cited (supra), the appeals filed by the assessee are dismissed for non- prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the r…

Narainshree Foundation, Jalaun vs. Commissioner of Income Tax (Exemption), Lucknow

In the result, appeal of the assessee stands dismissed

ITA 627/LKW/2018[2018-19]Status: DisposedITAT Lucknow22 Aug 2019AY 2018-19

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Narainshree Foundation V. Cit (Exemptions) 1001, Rajendra Nagar Lucknow Station Road, Orai Jalaun Tan/Pan:Aactn6475E (Appellant) (Respondent) Appellant By: None Respondent By: Shri A. K. Bar, Cit (Dr) Date Of Hearing: 19 08 2019 Date Of Pronouncement: 22 08 2019 O R D E R Per A. D. Jain, V.P.: This Is Assessee’S Appeal Against The Order Of The Ld. Cit (Exemption), Lucknow, Dated 19/7/2018, Rejecting The Application Of The Assessee For Registration Under Section 12A(1) Of The Income Tax Act, 1961. 2. This Appeal Was Taken Up For Hearing On 19/8/2019, But None Has Appeared On Behalf Of The Assessee, Despite Issuance Of Notice Through Rpad, Which Has Not Returned Unserved. Since The Assessee Did Not Appear Despite Having Knowledge Of The Date Of Hearing, It Appears That The Assessee Is Not Interested In Prosecuting The Appeal. As Such, We Hold That The Appeal Is Liable To Be Dismissed For Non- Prosecution. In This Regard, We Place Reliance Upon The Following Case Laws:-

For Appellant: NoneFor Respondent: Shri A. K. Bar, CIT (DR)
Section 12A(1)

…ecution. In this regard, we place reliance upon the following case laws:- ITA No.627/LKW/2018 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…

M/S Nalanda Builders & Developers I. Pvt. Ltd., Agra vs. DCIT Central Circle, Agra

In the result, all the appeals are allowed for statistical purposes

ITA 35/AGR/2017[2009-10]Status: DisposedITAT Agra16 Jul 2019AY 2009-10

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 114Section 27Section 68

…he 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." Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-78) held that "The appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same…

Smt. Pappi Yadav, Lucknow vs. Deputy Commissioner of Income Tax, Range- 6, Lucknow

In the result, appeal of the assessee stands dismissed

ITA 169/LKW/2019[2006-07]Status: DisposedITAT Lucknow21 May 2019AY 2006-07

Bench: Shri. A. D. Jainassessment Year: 2006-07 Smt. Pappi Yadav V. Dcit 417/355, Niwajganj Range 6 Lucknow Lucknow Tan/Pan:Aaspy9196M (Appellant) (Respondent) Appellant By: None Respondent By: Smt. Alka Singh, D.R. Date Of Hearing: 21 05 2019 Date Of Pronouncement: 21 05 2019 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A)-2, Lucknow Dated 17/10/2018 For Assessment Year 2006-07. 2. This Appeal Was Taken Up For Hearing On 21/5/2019, But None Appeared On Behalf Of The Assessee, Nor Any Application For Adjournment Has Been Filed. This Appeal Was Earlier Fixed For Hearing On 26/4/2019, On Which Date The Ld. A.R. Of The Assessee Had Moved An Application For Adjournment On The Pretext That The Paper Book Is Required To Be Filed In This Case. Conceding The Request Of The Ld. A.R. Of The Assessee, The Hearing Was Adjourned To 21/5/2019 & The Date Of Hearing Was Duly Noted By The Ld. A.R. Of The Assessee. However, None Appeared On Behalf Of The Assessee Despite Having Knowledge Of The Date Of Hearing. Since The Assessee Did Not Appear Despite Having Knowledge Of The Date Of Hearing, It Appears That The Assessee Is Not Interested In Prosecuting The Appeal. As Such, I Hold That The Appeal Is Liable To Be Dismissed For Ita No.169/Lkw/2019 Page 2 Of 3

For Appellant: NoneFor Respondent: Smt. Alka Singh, D.R

….169/LKW/2019 Page 2 of 3 non prosecution. In this regard, I 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) 4. CIT vs. B. N. Bhattachargee and Another, 118 ITR 461(SC) 3. Respectfully following the view taken in the cases cited (supra), I dismiss the appeal filed by the assessee 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 dismissed…

Syndicate Bank, Noida vs. Addl. CIT (TDS), Ghaziabad

In the result, the appeal of the assessee is dismissed

ITA 5319/DEL/2016[2015-16 (F.Y. 2014-15)]Status: DisposedITAT Delhi15 May 2019

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: NoneFor Respondent: Shri F.R. Meena, Sr.D.R

…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 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). 4. Respectfully following the view taken in the cases cited above, we dismiss the appeal filed by the assessee for non prosecution. 5. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 15th May, 2019. [L.P. SAHU] [AMIT SHUKLA] ACCOUNTA…

M/S. Jai International, Udaipur vs. DCIT, Circle-1, Udaipur

In the result, the appeal of the assessee is dismissed

ITA 138/JODH/2018[2012-13]Status: DisposedITAT Jodhpur30 Apr 2019AY 2012-13

Bench: Shri N.K.Saini & Shri N.K. Choudhrym/S Jai International, Vs The Dcit, Circle-1, G-1/202, Udyog Vihar, Udaipur Sukher, Udaipur

…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 sa…

Shri Radhey Shyam Jaiswal, Sitapur vs. Income Tax Officer, Sitapur

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

ITA 4/LKW/2018[2014-15]Status: DisposedITAT Lucknow29 Apr 2019AY 2014-15

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2014-15

…2 liable 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) 4. CIT vs. B. N. Bhattachargee And Another 118 ITR 461(SC) 3. Respectfully following the view taken in the cases cited (supra), we dismiss the appeal filed by the assessee for non prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the result, the appeal filed by the assessee is d…

Smt. Atro W/O Lekhraj, New Delhi vs. ITO, New Delhi

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

ITA 2458/DEL/2016[2011-12]Status: DisposedITAT Delhi29 Apr 2019AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2011-12 Atro W/O Lekhraj, Vs. Income Tax Officer, 4081 Aali Village, Sarita Vihar, Ward-28(3), New Delhi New Delhi Pan :Aqfpa5527R (Appellant) (Respondent) Appellant By None Respondent By Smt. Rinku Singh, 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) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sam…

Shri Atul Kumar Goswami, Bangalore vs. Assistant Commissioner of Income Tax, Range-5, Kanpur

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

ITA 363/LKW/2018[2012-13]Status: DisposedITAT Lucknow23 Apr 2019AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2012-13

Section 254

…Year:2012-13 2 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) 4. CIT vs. B. N. Bhattachargee And Another 118 ITR 461(SC). 3. Respectfully following the view taken in the cases cited (supra), we dismiss this appeal filed by the assessee for non prosecution. However, the assessee is at liberty to move application u/s 254 of the Act in case the assessee so desires. 4. In the result, the appeal filed b…

M/S. Pragya Vision Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 3844/DEL/2016[2008-09]Status: DisposedITAT Delhi23 Apr 2019AY 2008-09

Bench: Shri H.S. Sidhu & Shri O.P. Kantassessment Year: 2008-09 M/S. Pragya Vision Pvt. Ltd., Vs. Deputy Commissioner Of Income Flat No.909, Kailash Building, Tax, K.G. Marg, New Delhi Central Circle-13, New Delhi Pan :Aadcp8289N (Appellant) (Respondent) Appellant By None Respondent By Ms. Parmita M. Biswas, Cit(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) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sam…

R P Sharma Marketing P.Ltd, New Delhi vs. ACIT, Circle-20(2), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 7425/DEL/2018[2010-11]Status: DisposedITAT Delhi16 Apr 2019AY 2010-11

Bench: Shri Amit Shukla

For Appellant: NoneFor Respondent: Shri S.L. Anuragi, Sr.D.R

…l is liable to be dismissed for non prosecution. In this regard, I place reliance upon 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) 4. CIT vs. B. N. Bhattachargee And Another, 118 ITR 461(SC). 4. Respectfully following the view taken in the cases cited above, I dismiss the appeal filed by the assessee for non prosecution. 5. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 16th April, 2019. [AMIT SHUKLA] JUDICIAL MEMBER DAT…

Mahendra Kumar Mogha, New Delhi vs. ITO, Ward- 29(2), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 7373/DEL/2018[2014-15]Status: PendingITAT Delhi16 Apr 2019AY 2014-15

Bench: Shri Amit Shukla

For Appellant: NoneFor Respondent: Shri S.L. Anuragi, Sr.D.R

…l is liable to be dismissed for non prosecution. In this regard, I place reliance upon 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) 4. CIT vs. B. N. Bhattachargee And Another, 118 ITR 461(SC). 4. Respectfully following the view taken in the cases cited above, I dismiss the appeal filed by the assessee for non prosecution. 5. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 16th April, 2019. [AMIT SHUKLA] JUDICIAL MEMBER DAT…

M/S. Pragya Vision Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 3846/DEL/2016[2010-11]Status: DisposedITAT Delhi16 Apr 2019AY 2010-11

Bench: Shri H. S. Sidhushri T. S. Kapoor

Section 254

…ble to be dismissed for non prosecution. In this regard we place reliance upon the following case laws: ~ 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), we dismiss these appeals filed by the assessee for non prosecution. However, the assessee is at liberty to move application u/s 254 of the Act in case the assessee so desires. 4. In the result, all the appeals…

M/S. Pragya Vision Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 3845/DEL/2016[2009-10]Status: DisposedITAT Delhi16 Apr 2019AY 2009-10

Bench: Shri H. S. Sidhushri T. S. Kapoor

Section 254

…ble to be dismissed for non prosecution. In this regard we place reliance upon the following case laws: ~ 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), we dismiss these appeals filed by the assessee for non prosecution. However, the assessee is at liberty to move application u/s 254 of the Act in case the assessee so desires. 4. In the result, all the appeals…

M/S. Pragya Vision Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 3843/DEL/2016[2007-08]Status: DisposedITAT Delhi16 Apr 2019AY 2007-08

Bench: Shri H. S. Sidhushri T. S. Kapoor

Section 254

…ble to be dismissed for non prosecution. In this regard we place reliance upon the following case laws: ~ 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), we dismiss these appeals filed by the assessee for non prosecution. However, the assessee is at liberty to move application u/s 254 of the Act in case the assessee so desires. 4. In the result, all the appeals…

M/S. Pragya Vision Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 3842/DEL/2016[2006-07]Status: DisposedITAT Delhi16 Apr 2019AY 2006-07

Bench: Shri H. S. Sidhushri T. S. Kapoor

Section 254

…ble to be dismissed for non prosecution. In this regard we place reliance upon the following case laws: ~ 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), we dismiss these appeals filed by the assessee for non prosecution. However, the assessee is at liberty to move application u/s 254 of the Act in case the assessee so desires. 4. In the result, all the appeals…

Anil, Gurgaon vs. ITO, Ward- 1(2), Gurgaon

In the result, the appeal of the assessee is dismissed

ITA 7472/DEL/2018[2010-11]Status: DisposedITAT Delhi15 Apr 2019AY 2010-11

Bench: Shri Amit Shukla

For Appellant: NoneFor Respondent: Shri S.L. Anuragi, Sr.D.R

…l is liable to be dismissed for non prosecution. In this regard, I place reliance upon 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) 4. CIT vs. B. N. Bhattachargee And Another, 118 ITR 461(SC). 4. Respectfully following the view taken in the cases cited above, I dismiss the appeal filed by the assessee for non prosecution. 5. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 15th April, 2019. [AMIT SHUKLA] JUDICIAL MEMBER DAT…