How many judgments cite CIT v. Multiplan India Ltd.?

2,267 judgments on BharatTax cite CIT v. Multiplan India Ltd. (38 ITD 320), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Multiplan India Ltd. come up under?

It is most often cited in judgments turning on Section 250, Section 147, Section 144, Section 142(1), Section 148, Section 143(3).

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 367,181 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

Also reported as

223 ITR 840

Sections most often in play

Section 250 Section 147 Section 144 Section 142(1)Section 148 Section 143(3)Section 250(6)Section 69A

Issues it is cited on

section 25 india opportunity of being heard section 250 nfac interest total income document

Judgments citing CIT v. Multiplan India Ltd.

Venkhata Srinivasa Infracon Private Limited, Siripuram, Visakhapatnam vs. Deputy Commissioner of Income Tax, Central Circle-2(4), Hyderabad

In the result, all the 3 appeals filed by the assessee are allowed for statistical purposes

ITA 516/HYD/2023[2014-15]Status: HeardITAT Hyderabad19 Dec 2023AY 2014-15

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: N O N EFor Respondent: Smt. Sheetal Sarin, DR

Section 133ASection 142(1)Section 143(3)Section 144Section 147Section 148Section 234ASection 234BSection 234DSection 271(1)(C)

…the learned CIT (A) in the ex-parte order passed by him dismissed the appeal by relying on the decision of the Hon'ble MP High Court in the case of Estate of Late Tukojirao Holkar V. CIT (223 ITR 480 (MP) and in the case of CIT vs. Multiplan (India) Pvt. Ltd (38 ITD 320 (Del.). He also dismissed the appeal on merit by upholding the addition made by the Assessing Officer in absence of any material or evidence to rebut the action of the Assessing Officer. 6. Aggrieved with such order of the learned CIT (A) the assessee is in appeal before the Tribunal by raising the following grounds: “1. The order of the Learne…

Mukesh, Sonepat vs. Income Tax Officer, Ward 3, Sonepat

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

ITA 2772/DEL/2023[2011-2012]Status: DisposedITAT Delhi11 Dec 2023AY 2011-2012

Section 144Section 147Section 250(6)

…te of hearing, either before the learned CIT(A) or before the AO. The learned Counsel also pointed out that the CIT(A) has passed the order ex parte in limine by making reference to the decision of the Tribunal in the case of CIT vs. Multiplan India Pvt. Ltd. 38 ITD 320 (Delhi) and dismissed the appeal for non-prosecution of the case by the assessee. The issue has not been disposed of on merits on various grounds. The learned Counsel thus sought restoration of the matter before the Assessing Officer for fresh determination of the various points as per grounds of appeal. 4. On perusal of the order of the CIT(A),…

Bhawani Devi, Alwar vs. ITO, Ward- Bhiwadi, Alwar

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

ITA 624/JPR/2023[2012-13]Status: DisposedITAT Jaipur04 Dec 2023AY 2012-13

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

For Appellant: Shri Devang Gargieya, AdvFor Respondent: Mrs. Monisha Choudhary, Addl. CITa

Section 142(1)Section 144Section 147Section 148Section 234ASection 244ASection 69B

…come of the assessee.’’ 2.2 In first appeal, the ld. CIT(A) has dismissed the appeal of the assessee in limine applying the decision of ITAT Delhi Bench in the case of CIT vs Multiplan 5 SMT. BHAWANI DEVI VS ITO, WARD, BHIWADI, ALWAR India (P) Ltd. (1991) [38 ITD 320] that the assessee is not interested in pursuing its appeal. Further the ld. CIT(A) has also dismissed the appeal ex-parte on merit by holding as under:- ‘’…. Since, the appellant has not discharged her burden of proof to explain source of investment made in immovable property, respectfully following the decisions of Supreme Court in various case…

Rohit Saxena, Jaipur vs. Income Tax Officer 4(5), Jaipur

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

ITA 566/JPR/2023[2011-12]Status: DisposedITAT Jaipur09 Nov 2023AY 2011-12

Bench: The Ld. Cit(A). Based On This Prayer The Ld. Ar Of The Assessee

For Appellant: Sh. Rahul Sinha (CA)For Respondent: Sh. A. S. Nehra (Addl. CIT)

Section 144Section 148

…the case of Estate of Late Tukojirao Holkar vs. CWT, (1997) (223 ITR 480) (M.P.) dismissed the reference in default and for not taking necessary steps Similar view has been taken by I.T.A.T. Delhi Bench in the case of CIT Vs. Multiplan India (P) Ltd. (1991) (38 ITD 320). Considering the above, it appears that the appellant is not interested in prosecuting its appeal. Therefore, the appeal filed by the appellant is dismissed for non-prosecution. 5. In the result, the appeal is dismissed.” 8. As the assessee did not find any favour from the appeal so filed with the ld. CIT(A) the present appeal is filed with sole…

Shri Manjit Singh Bhatai, Indore vs. The JCIT Range-3, Indore

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

ITA 243/IND/2023[2012-13]Status: DisposedITAT Indore26 Oct 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 14ASection 271(1)(c)Section 68

…ough more than adequate opportunities were provided. Under the circumstances, I have no other alternative but to dismiss the appeal following the ratio of the decision of the Hon'ble ITAT, Delhi Bench in the case of CIT vs. Multiplan India Limited reported in 38 ITD 320 and also the decision of the Hon'ble M.P. High Court in the case of Estate of Late Tukhoji Rao Holkar vs. CWT reported in 233 ITR 480. The law assists those that are vigilant with their rights and not hose that sleep there upon. Following this principle as embodied in the well known dictum “vigilantbus non dormentibus, jura subveniunt”, all the gr…

Shri Manjit Singh Bhatai, Indore vs. The JCIT Range-3, Indore

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

ITA 242/IND/2023[2010-2011]Status: DisposedITAT Indore26 Oct 2023AY 2010-2011

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 14ASection 271(1)(c)Section 68

Murlimanohar Chetandas Agarwal, Mumbai vs. DCIT 19(1), Mumbai

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

ITA 2388/MUM/2023[2007-08]Status: DisposedITAT Mumbai25 Oct 2023AY 2007-08

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2007-08 Murlimanhor Chetandas Dcit-19(1), Agarwal, Matru Mandir, Vs. Dc-6210, Bharat Dimaond Mumbai-400007. Bourse, Bkc Bandra East Mumbai-400051. Pan No. Aabpa 4295 N Appellant Respondent

For Appellant: Mr. Suchak AnchaliyaFor Respondent: Mrs. Mahita Nair, DR

Section 147Section 250

…order invoking the decision of the Co- -ordinate Bench of the Tribunal in the case of CIT v. Multiplan India Pvt. Ltd. of the Tribunal in the case of CIT v. Multiplan India Pvt. Ltd. of the Tribunal in the case of CIT v. Multiplan India Pvt. Ltd. reported in 38 ITD 320 (Delhi). The relevant finding of the Ld. CIT(A) reported in 38 ITD 320 (Delhi). The relevant finding of the Ld. CIT(A) reported in 38 ITD 320 (Delhi). The relevant finding of the Ld. CIT(A) is reproduced as under: is reproduced as under: “4.2 The Delhi Tribunal in CIT Vs. Multiplan India Pvt. Ltd. as The Delhi Tribunal in CIT Vs. Multiplan India…

Laxman Singh Rathore, Vaishali Nagar Jaipur vs. ITO Ward 5(4), Jaipur

In the result, for statistical purposes, appeal of the department is dismissed

ITA 431/JPR/2023[2012-13]Status: DisposedITAT Jaipur06 Oct 2023AY 2012-13

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

For Appellant: NoneFor Respondent: Mrs. Monisha Choudhary, Addl. CITa

Section 148

…inlease Ltd, V. ACIT (ITA No.3013/Del/2011date of order 20.12.2011) the Hon'ble ITAT had dismissed the appeal for non-attending hearing inferring that the assessee is not interested in pursuing the appeal. The Hon'ble Delhi ITAT Bench in CIT V. Multiplan Ltd. 38 ITD 320 has also reiterated the same. In view of the aforesaid discussions and relevant judicial pronouncements, the appeal filed is liable to be dismissed without going into merits of the case. 8.0 In view of the discussion above and facts of the case, it seems that the appellant has nothing to add in this matter, despite getting five (05) opportunities…

Murli Industries Ltd., Chandrapur vs. ITO, Ward 1(2), Nagpur

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

ITA 95/NAG/2021[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 251(2)

…आयकर अपीलीय अिधकरण "ायपीठ नागपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH : : NAGPUR [VIRTUAL HEARING AT PUNE] BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER S Responde Asstt ITA No(s). Appellant r nt . Yr. Murli Industries Ltd., 1 92/NAG/2021 2011-12 Naranda, Korpana DCIT/AC Road, Korpana, IT, Circle- 2 93/NAG/2021 2012-13 Chandrapur, 1 & ITO, Maharashtra – 442916 Ward- 3 94/NAG/2021 2013-14 1(2), PAN: AACCM 1276 B Nagpur. 4 95/NAG/2021 2014-15 Assessee by Shri Nitesh Agrawal – CA Revenue by Shri Rajat Singhal – Sr.DR Date of hearing 22/09/2023 Date of pronounc…

Murli Industries Ltd., Chandrapur vs. DCIT, Circle-1, Nagpur

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

ITA 94/NAG/2021[2013-14]Status: DisposedITAT Nagpur28 Sept 2023AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 251(2)

Murli Industries Ltd., Chandrapur vs. ACIT, Circle-1, Nagpur

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

ITA 93/NAG/2021[2012-12]Status: DisposedITAT Nagpur28 Sept 2023AY 2012-12

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 251(2)

Murli Industries Ltd., Chandrapur vs. DCIT, Circle-1, Nagpur

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

ITA 92/NAG/2021[2011-12]Status: DisposedITAT Nagpur28 Sept 2023AY 2011-12

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 251(2)

Rajesh Kumar Baid, Jaipur vs. ITO Ward 5(2) Jaipur, Jaipur

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

ITA 501/JPR/2023[2015-16]Status: DisposedITAT Jaipur27 Sept 2023AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 501, 494 & 499/JP/2023 fu/kZkj.ko"kZ@Assessment Year :2015-16 (u/s 271(1)(c) 271B & 271A of the Act,1961) Shri Rajesh Kumar Baid B-10, Tulsidasji Ki Bagichi Janta Colony, Jaipur 302 004 (Raj) cuke Vs. The ITO Ward 5(2) Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABZPB 7205 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : None jktLo dh vksj ls@Revenue by: Mrs. Mo

For Appellant: NoneFor Respondent: Mrs. Monisha Choudhary, Addl. CIT

Section 271(1)Section 271(1)(c)Section 271ASection 271B

…ehalf of the assessee when it was called for hearing. From this, it appears that the assessee is not interested to pursue his cases. So in the circumstances, following the decision of Delhi Bench of ITAT in the case of CIT Vs. Multiplan India (P) Ltd., [1991] 38 ITD 320 and also on the judgement of the Hon'ble M.P. High Court in the case of Estate of Late Tukhoji Rao Holkar Vs. CWT [1997] 223 ITR 480, the appeals of the assessee are not admitted and are dismissed in limine. 2.4 During the course of hearing, the ld. DR supported the orders of the ld. CIT(A). 2.5 The Bench further on merit heard the ld. DR and peru…

Ramesh Kumar Jain, Astha vs. The ITO, Sehore

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

ITA 131/IND/2023[2013-14]Status: DisposedITAT Indore22 Sept 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniramesh Kumar Jain Ito, Adinath Traders, Mandi Prangan Sehore Vs. Astha (Appellant / Assessee) (Revenue) Pan: Aaspj 0162 G Assessee By Shri Arpit, Gaur, Ar Revenue By Shri Ashish Porwal, Sr-Dr Date Of Hearing 21.09.2023 Date Of Pronouncement 22.09.2023

Section 234ASection 250(6)Section 271(1)(c)

…al. This view has been affirmed by Hon'ble ITAT Ahmedabad in case of Amitkumar H. Shah Vs. ACIT in ITA No. 2985/Ahd/2010 vide their order dated 31.12.2013, wherein following the order of ITAT Delhi Bench in the case of CIT Vs Multiplan India Pvt. Ltd., [1991] 38 ITD 320 (Del), ITAT has dismissed the appeal filed by the assessee for want of persuasion. Under these circumstances, the current appeal of the appellant is liable to be dismissed. Page 2 of 4 Ramesh Kumar Jain Page 3 of 4 7.3 xxxxxx 7.4 xxxxxx 7.5 xxxxxxx 7.6 In its decision in the case of CIT v. Gold Leaf Capital Corporation Ltd. on 02.09.2011 (ITA No.…

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)

…umstances, in my considered opinion, appellant is not interested in prosecuting the appeal. As such I hold that this 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 A…

Rahul Sharma, Raipur vs. Income Tax Officer-2(2), Raipur

In the result, appeal of the assessee is dismissed in terms of the aforesaid observations

ITA 245/RPR/2023[2011-12]Status: DisposedITAT Raipur14 Sept 2023AY 2011-12

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 245/Rpr/2023 "नधा"रण वष" / Assessment Year : 2011-12 Rahul Sharma Saraswati Floor Mill Gudhiyari, Raipur (C.G.)-492 001 Pan : Cccps3530F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-2(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Smt. Dolly Keshwani &For Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 144Section 147Section 148Section 250Section 68

…s. In such a situation, unless the statute clearly requires the court or tribunal to hear the Appeal /proceeding and decide it on merits, it can dismiss the Appeal/proceeding for. The Delhi Bench of this tribunal in CIT vs. M/s Multiplan India Pvt. Ltd (1991) 38 ITD 320 (Del), has held that in a similar circumstance, the Appeal may be dismissed as unadmitted. In fact, the Hon'ble Apex Court in CIT vs. B. N. Bhattachargee & ANR (1979) 10 CTR 0354: (1979) 118 ITR 0461 has held that the words "preferred an appeal" in section 245 M means more than formally filling it but effectively pursuing it. In view of the above…

M/S Janiyyathul Mustharshideen Charitable Trust, Malappuram vs. ITO Ward 1, Tirur

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

ITA 980/COCH/2022[2010-11]Status: DisposedITAT Cochin11 Sept 2023AY 2010-11

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember Janiyyathul Mustharshideen The Income Tax Officer Charitable Trust Ward -1, Tirur Edayoor Post Vs. Malappuram 676554 [Pan:Aaatj6491Q] (Appellant) (Respondent) Assessee By: Shri Shameem Ahmed, Advocate Revenue By: Smt. J.M. Jamuna Devi, Sr. D.R. Date Of Hearing: 11.09.2023 Date Of Pronouncement: 11.09.2023 O R D E R Persanjay Arora, Am This Appeal By The Assessee Agitating The In Limine Dismissal Of It’S Appeal Vide Order Dated 31.10.2022 By The Commissioner Of Income Tax (Appeals), Income Tax Department [Cit(A)], Contesting It’S Assessment Under Section 143(3) Of The Income Tax Act, 1961 (‘The Act’) Dated 28.03.2013 For Assessment Year (Ay) 2010-11. 2. Brief Facts Of The Case Leading To The Instant Appeal Are That The Assessee, A Public Charitable Trust Constituted Under The Trust Deed Dated 28.06.1999 & Registered U/S.12Aa Of The Act W.E.F. 20.10.2005, Returned It’S Income For The Relevant Year (On 29.06.2010) At Nil Income, Claiming Exemption U/S.11 Of The Act On The Voluntary Contributions Received During The Year, I.E., Rs.12.18 Lakhs. The Same Was Denied By The Assessing Officer (Ao) As The Assessee Had, Subsequent To Its Registration Under Section 12Aa Of The Act On 20.10.2005, I.E., On 21/10/2005, Totally Amended It’S Object Clause, Which Rather Was Required To Be Ratified By The Hon'Ble

For Appellant: Shri Shameem Ahmed, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 11Section 12ASection 143(3)Section 192Section 250(6)

…not lead to exemption u/s. 11 of the Act. The assessee’s appeal was dismissed by the first appellate authority for want of prosecution, following the decisions in CIT vs. B.N. Bhattachargee [1997] 118 ITR 461 (SC) and CIT vs. Multiplan India Pvt. Ltd. [1991] 38 ITD 320 (Del). 3. We have considered the rival contentions and perused the material of record. 3.1 The first thing that strikes one is that the impugned order does not satisfy the test of an order under section 250(6) of the Act, which reads as under: - Procedure in appeal. 250. (1) The Commissioner (Appeals) shall fix a day and place for the hearing of…

Pran Beverages (India) P. Ltd., North 24 Parganas vs. ACIT, Circle - 1(2), Kolkata

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

ITA 173/KOL/2023[2017-2018]Status: DisposedITAT Kolkata06 Sept 2023AY 2017-2018

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Ble

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. D/R

Section 250Section 270ASection 274Section 36(1)(va)Section 37

…| आयकर अपीलीय अिधकरण "ायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 173/Kol/2023 Assessment Year: 2017-18 Pran Beverages (India) Pvt. Ltd. Asst. Commissioner of Vs Income Tax, Circle-1(2), C/o S.N. Ghosh & Associates, Kolkata Advocates 2, Garstin Place 2nd Floor, Suite No. 203 Off Hare Street Kolkata - 700001 [PAN: AAFCP4564N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Somnath Ghosh, Advocate Revenue by : Shri P.P. Barman, Addl. CIT, Sr. D/R सुनवाई की तारीख/Date o…

Gaurav Goel, Sonepat vs. ITO, Ward-2, Sonepat

The appeal is allowed for statistical purposes

ITA 2275/DEL/2022[2017-18]Status: DisposedITAT Delhi06 Sept 2023AY 2017-18

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmagaurav Goel Vs. Ito, House No. 444/5, Ward-2, Near Chetan Lal Dharmshala, Sonepat, Sonipat City, Haryana Haryana- 131001 Pan : Agnpg9640H (Appellant) (Respondent)

Section 144

…cifically mentioned that notices and communication be made on postal address and not on e-mail, though provided. The impugned order of ld. First Appellate Authority shows the relying judgment of Hon’ble Delhi High Court in CIT(A) vs. Multi Plan India (P) Ltd. 38 ITD 320 (Delhi) the appeal was dismissed. Thus the ends of justice require giving assessee an opportunity of hearing. 5. In the light of aforesaid, the issue is restored to the files of ld. CIT(A) to give opportunity of hearing by postal mode too and decide the issues afresh. The appeal is allowed for statistical purposes. Order pronounced in the open c…

Arun Soni, Bilaspur vs. Income Tax Officer-1(1), Bilaspur

In the result, the appeal filed by the assessee in ITA

ITA 221/RPR/2023[2012-13]Status: DisposedITAT Raipur05 Sept 2023AY 2012-13

Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 220 & 221/Rpr/2023 "नधा"रण वष" / Assessment Years : 2011-12 & 2012-13 Arun Soni Industrial Area, Tifra Bilaspur (C.G.)-495 001 Pan: Ajeps8535K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nilesh Jain, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(3)Section 147Section 148Section 151

…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 Nos. 220 & 221/RPR/2023 "नधा"रण वष" / Assessment Years : 2011-12 & 2012-13 Arun Soni Industrial Area, Tifra Bilaspur (C.G.)-495 001 PAN: AJEPS8535K .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Nilesh Jain, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 24.08.2023 घोषणा क" तार"ख / Date of…