SHRI RAMPRASAD KHATI,INDORE vs. THE ITO 3(3), INDORE
What did the Tribunal hold?
The Tribunal held that mere filing of an appeal is insufficient; it requires effective prosecution. Given the assessees' conduct, the appeals were deemed not pursued.
What were the facts?
The assessees filed appeals before the ITAT, but were absent on multiple hearing dates. The revenue was represented, and the Tribunal noted the assessees' consistent failure to appear.
What were the issues?
Whether the appeals should be dismissed due to the assessee's non-prosecution and absence during hearings.
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Cases cited in this judgment(3)Show listHide list
Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.
- CIT v. Multiplan India Ltd.2,267 citing38 ITD 320 · 1991 · ITAT
- Estate of Late Tukojirao Holkar v. CWT2,040 citing223 ITR 480 · 1997 · HC
- CIT v. B.N. Bhattacharya & Another1,656 citing118 ITR 461 · 1997 · SC
Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: Shri Kul Bharat, Hon’ble & Shri Manish Borad, Hon’ble
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
PER SHRI MANISH BORAD, AM These appeals filed by the above assessees
emanate from the different orders of the learned CIT(A)-I,
Indore, dated 19.2.2016. 1
Rameshwar Khatri – ITA No. 669/Ind/2016 Ramprasad Khatri ITA 670/Ind/2016
At the time of hearing, none is present for the assessee
whereas Shri K.G. Goyal, learned Sr. DR is present for the revenue.
These appeals were filed by different assessees. These
appeals were fixed for hearing on different dates but on all the dates the assessee took adjournment on different
grounds. Finally, these appeals were fixed for hearing on 4.12.2017 o
The order continues below.
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