CIT v. Multiplan India Ltd.

38 ITD 320Income Tax Appellate Tribunal1991#8 most cited

What is CIT v. Multiplan India Ltd. authority for?

An appeal before the Income Tax Appellate Tribunal can be dismissed for non-prosecution or treated as unadmitted when the appellant fails to appear, cooperate, or show diligence, in accordance with Rule 19(2) of the Income-tax (Appellate Tribunal) Rules. The law aids the vigilant, not those who sleep on their rights.

2,267

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Multiplan India Ltd. · Rule 19(2) Income-tax (Appellate Tribunal) Rules · appeal dismissed non-prosecution · appeal unadmitted · appellant non-cooperation · lack of diligence · opportunity of being heard · section 250 · appellate procedure

Issues it is cited on

Judgments citing CIT v. Multiplan India Ltd.

Sidh Resources Pvt. Ltd., Mumbai vs. DCIT, CC-X, Kolkata

In the result, the appeals of the assesses are dismissed for non-prosecution

ITA 873/KOL/2011[1993-94]Status: DisposedITAT Kolkata15 Oct 2015AY 1993-94

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Hon’Ble Sri M.Balaganesh, Am] Assessment Year : 1993-94 Sidh Resources Pvt. Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan Aaics5509D) (Appellant ) (Respondent) Assessment Year : 1993-94 Hyundai Financial Services Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaach8311E) (Respondent) (Appellant) Assessment Year : 1993-94 Indramani India Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaics5509D) (Respondent) (Appellant) Assessment Year : 1993-94 Jaishree Tirupati Co.Pvt.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaacj8389A) (Respondent) (Appellant) Assessment Year : 1993-94 Everlast Holding Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabce4654N) (Respondent) (Appellant) Assessment Year : 1993-94 Brahaspati Properties Pvt.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabcb4057A) (Respondent) (Appellant) Assessment Year : 1993-94 Vibgyor Resources Pvt. Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aabcv9477G) (Respondent) (Appellant) Assessment Year : 1993-94 Bahubali Commercial Co.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata Sidh Resources Pvt.Ltd. & Others. A.Yr.1993-94 (Pan:Aaeca5539M) (Respondent) (Appellant) Assessment Year :1993-94 Oswal Commercial Co.Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aahcs8167L) (Respondent) (Appellant) Assessment Year : 1993-94 Morita Agro Finance Ltd. -Vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (Pan:Aaccm2170Q) (Respondent) (Appellant) For The Appellant: None For The Respondent : Shri Debasish Roy, Jcit, Sr.Dr Date Of Hearing : 15.10.2015 Date Of Pronouncement : 15.10.2015

For Appellant: NoneFor Respondent: Shri Debasish Roy, JCIT, Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “B”, KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Hon’ble Sri M.Balaganesh, AM] Assessment Year : 1993-94 Sidh Resources Pvt. Ltd. -vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (PAN AAICS5509D) (APPELLANT ) (RESPONDENT) Assessment Year : 1993-94 Hyundai Financial Services Ltd. -vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (PAN:AAACH8311E) (RESPONDENT) (APPELLANT) Assessment Year : 1993-94 Indramani India Ltd. -vs- D.C.I.T., Central Circle-X, Kolkata Kolkata (PAN:AAICS5509D) (RESPONDENT) (APPELLANT) Assessment Year : 1993-94 Jaishree Tirupati Co.Pvt.Ltd. -v…