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

Issues it is cited on

section 25indiaopportunity of being heardsection 250nfacinteresttotal incomedocument

Judgments citing CIT v. Multiplan India Ltd.

Anurag Kewalram Rotkar, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-2 (1), Nagpur

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

ITA 210/NAG/2022[2013-14]Status: DisposedITAT Nagpur01 Nov 2022AY 2013-14

Bench: Shri S.S. Viswanethra Ravi

Section 132Section 142(1)Section 144Section 153A

…आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ नागपुर में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, NAGPUR (Through Virtual Court) श्री एस.एस. विश्वनेत्र रवि, न्याविक सदस्य के समक्ष । BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 1 207/NAG/2022 Anurag Kewalram DCIT, Central 2010-11 Rotkar, Circle-2(1), 1/20, New Subhedar Nagpur Layout, Ayodhya Nagar, Nagpur-440024 PAN : ANTPR4993H 2 208/NAG/2022 Anurag Kewalram DCIT, Central 2011-12 Rotkar, Circle-2(1), 1/20, New Subhedar Nagpur Layout, Ayodhya Nagar, Nagpur-440024 PAN : ANTPR4993H 3 20…

Anurag Kewalram Rotkar, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-2 (1), Nagpur

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

ITA 209/NAG/2022[2012-13]Status: DisposedITAT Nagpur01 Nov 2022AY 2012-13

Bench: Shri S.S. Viswanethra Ravi

Section 132Section 142(1)Section 144Section 153A

…आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ नागपुर में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, NAGPUR (Through Virtual Court) श्री एस.एस. विश्वनेत्र रवि, न्याविक सदस्य के समक्ष । BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 1 207/NAG/2022 Anurag Kewalram DCIT, Central 2010-11 Rotkar, Circle-2(1), 1/20, New Subhedar Nagpur Layout, Ayodhya Nagar, Nagpur-440024 PAN : ANTPR4993H 2 208/NAG/2022 Anurag Kewalram DCIT, Central 2011-12 Rotkar, Circle-2(1), 1/20, New Subhedar Nagpur Layout, Ayodhya Nagar, Nagpur-440024 PAN : ANTPR4993H 3 20…

Anurag Kewalram Rotkar, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-2 (1), Nagpur

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

ITA 208/NAG/2022[2011-12]Status: DisposedITAT Nagpur01 Nov 2022AY 2011-12

Bench: Shri S.S. Viswanethra Ravi

Section 132Section 142(1)Section 144Section 153A

…आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ नागपुर में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, NAGPUR (Through Virtual Court) श्री एस.एस. विश्वनेत्र रवि, न्याविक सदस्य के समक्ष । BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 1 207/NAG/2022 Anurag Kewalram DCIT, Central 2010-11 Rotkar, Circle-2(1), 1/20, New Subhedar Nagpur Layout, Ayodhya Nagar, Nagpur-440024 PAN : ANTPR4993H 2 208/NAG/2022 Anurag Kewalram DCIT, Central 2011-12 Rotkar, Circle-2(1), 1/20, New Subhedar Nagpur Layout, Ayodhya Nagar, Nagpur-440024 PAN : ANTPR4993H 3 20…

Anurag Kewalram Rotkar, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-2 (1), Nagpur

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

ITA 207/NAG/2022[2010-11]Status: DisposedITAT Nagpur01 Nov 2022AY 2010-11

Bench: Shri S.S. Viswanethra Ravi

Section 132Section 142(1)Section 144Section 153A

…आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ नागपुर में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, NAGPUR (Through Virtual Court) श्री एस.एस. विश्वनेत्र रवि, न्याविक सदस्य के समक्ष । BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 1 207/NAG/2022 Anurag Kewalram DCIT, Central 2010-11 Rotkar, Circle-2(1), 1/20, New Subhedar Nagpur Layout, Ayodhya Nagar, Nagpur-440024 PAN : ANTPR4993H 2 208/NAG/2022 Anurag Kewalram DCIT, Central 2011-12 Rotkar, Circle-2(1), 1/20, New Subhedar Nagpur Layout, Ayodhya Nagar, Nagpur-440024 PAN : ANTPR4993H 3 20…

Delight Resorts P.Ltd, New Delhi vs. ITO, Ward-7(1), New Delhi

The appeal of the assessee is allowed for statistical purposes

ITA 1047/DEL/2020[2011-12]Status: DisposedITAT Delhi21 Oct 2022AY 2011-12

Bench: Smt. Diva Singh & Shri Pradip Kumar Kedia[Assessment Year: 2011-12]

Section 250

…esaid ground apparently adjournment application appears to have been moved on the said date which may have remained unnoticed. It is further seen that the Ld. CIT(A) has relied upon the decisions of Delhi ITAT in the case of CIT vs Multiplan India Pvt. Ltd. 38 ITD 320(Del. Trib.) and the decision of Hon’ble Supreme Court in the case of B.N. Bhattacharya (1997) 118 ITR 461 (SC). It is seen that the Ld. CIT(A) while disposing the appeal is mandated by the Income Tax Act to set-out the points for determination, the decision thereon and the reasons, of the First Appellate Authority for concurring with the order or…

Dependable Transport P.Ltd, New Delhi vs. ITO, Ward-7(1), New Delhi

The appeal of the assessee is allowed for statistical purposes

ITA 1046/DEL/2020[2011-12]Status: DisposedITAT Delhi21 Oct 2022AY 2011-12

Bench: Smt. Diva Singh & Shri Pradip Kumar Kedia[Assessment Year: 2011-12]

Section 250

…esaid ground apparently adjournment application appears to have been moved on the said date which may have remained unnoticed. It is further seen that the Ld. CIT(A) has relied upon the decisions of Delhi ITAT in the case of CIT vs Multiplan India Pvt. Ltd. 38 ITD 320(Del. Trib.) and the decision of Hon’ble Supreme Court in the case of B.N. Bhattacharya (1997) 118 ITR 461 (SC). It is seen that the Ld. CIT(A) while disposing the appeal is mandated by the Income Tax Act to set-out the points for determination, the decision thereon and the reasons, of the First Appellate Authority for concurring with the order or…

Tricot Impex Pvt. Ltd., Rajkot vs. The Deputy Commissioner of Income Tax, Circle-2(1), Rajkot

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

ITA 455/RJT/2018[ 2015-16]Status: DisposedITAT Rajkot21 Sept 2022

Bench: Hearing Of Appeal.”

For Appellant: NoneFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 143(3)Section 234ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Tricot Impex Pvt. Ltd., The Dy. CIT, A-308, the Imperial Circle-2(1) Heights, 150 Feet Ring Vs (Respondent) Road, Opp. Big Bazar, Rajkot PAN: AAFCT0371D (Appellant) Assessee by: None Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 07-07-2022 Date of pronouncement : 21-09-2022 आदेश/ORDER PER BENCH:- This assessee’s appeal for A.Y. 2015-16, arises from order of the CIT(A)-2, Rajkot dated 18-10-2018, in proceedings under sect…

Shri Hasmukh Keshavlal Kesaria-HUF, Rajkot-Gujarat vs. The Income Tax Officer, WD-2(1), Rajkot-Gujarat

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

ITA 451/RJT/2018[1997-98]Status: DisposedITAT Rajkot21 Sept 2022AY 1997-98
For Appellant: Written SubmissionFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 143(3)Section 154Section 234BSection 250(6)

…ion of the paper books so as to enable hearing of the reference, this court is not bound to answer the reference. I.T.A No. 451/Rjt/2018 A.Y. 1997-98 Page No 5 Shri Hasmukh Keshavlal Kesaria-HUF vs. ITO (iii) In the case of CIT Vs. Multiplan India Pvt. Ltd. 38 ITD 320 (Del). The appeal filed by the revenue before the Tribunal which was fixed hearing but on the date of hearing nobody represented the revenue applicant, nor any communication for adjournment received. There was no communication or information as to why revenue choose to remain absent on that date. The Tribunal on the basis of inherent power treated…

Donna Apparels P.Ltd, New Delhi vs. ACIT, Circle-7(2), New Delhi

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

ITA 8407/DEL/2019[2016-17]Status: DisposedITAT Delhi19 Sept 2022AY 2016-17

Bench: Shri Chandra Mohan Garg & Shri Anadee Nath Misshra[Assessment Year : 2016-17] Donna Apparels P.Ltd., Vs Acit, B-22, Westend, Circle-7(2), New Delhi-110021. New Delhi. Pan-Aaccd2083M Appellant Respondent Appellant By Shri Rakesh Gulati, Ca Respondent By Shri Shankar Lal Verma, Sr. Dr Date Of Hearing 15.09.2022 Date Of Pronouncement 15.09.2022

Section 139(1)Section 250

…Representative of the assessee that Ld.CIT(A) has passed impugned first appellate order dated 23.08.2019 ex-parte qua the assessee by applying the decision of Co-ordinate Bench of the Delhi Tribunal in the case of CIT vs Multiplan India Pvt. Ltd. Reported in 38 ITD 320 (Delhi). Ld. Sr. DR did not controvert the factual position that the Ld.CIT(A) has dismissed the appeal of the assessee on account of non-compliance without adjudicating the grounds raised by the assessee in Form No.35. 4. In view of the above, we considered that as per mandate of section 250 of the Income Tax Act, 1961 (“the Act”), the First Appe…

Sham Sunder Gupta, New Delhi vs. ACIT Circle-7(1), New Delhi

ITA 498/DEL/2020[2011-12]Status: DisposedITAT Delhi14 Sept 2022AY 2011-12

Bench: Shri C.M. Gargassessment Year: 2011-12 Sham Sunder Gupta, Vs. Acit, H-108, 2Nd Floor, Circle-7(1), Connaught Place, New Delhi. New Delhi. Pan: Aispg6871B (Appellant) (Respondent) Assessee By : None Revenue By : Shri Mithalesh Kr. Pandey, Sr. Dr Date Of Hearing : 14.09.2022 Date Of Pronouncement : 14.09.2022 Order This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.11.2019 Of The Cit(A)-3, New Delhi, Relating To Assessment Year 2011-12. 2. At The Time Of Hearing, None Appeared On Behalf Of The Assessee Nor Any Adjournment Application Has Been Filed. However, We Find This Matter Could Be Disposed Of Even In The Absence Of The Assessee. Therefore, We Proceed To Adjudicate This Appeal After Hearing The Ld. Sr. Dr. 3. On Careful Perusal Of The Order Of The Ld.Cit(A), I Find The Ld. Cit(A) Has Passed The Impugned Order In Limine Applying The Decisions Of The Hon’Ble Supreme Court In The Case Of Cit Vs. Bn Bhattacharya (1997) 118 Itr 461 (Sc) & The Decision Of The Itat Delhi In The Case Cit Vs. Multiplan India Pvt. Ltd., Reported In 38 Itd 320 (Delhi). We Also Find That The Impugned Order Has Been Passed By The Ld.Cit(A) Ex Parte Qua The Assesseer Without Giving Any Final Opportunity To The Assessee & Without Deciding The Grounds Taken By The Assessee On Merit.

For Appellant: NoneFor Respondent: Shri Mithalesh Kr. Pandey, Sr. DR

…ld. CIT(A) has passed the impugned order in limine applying the decisions of the Hon’ble Supreme Court in the case of CIT vs. BN Bhattacharya (1997) 118 ITR 461 (SC) and the decision of the ITAT Delhi in the case CIT vs. Multiplan India Pvt. Ltd., reported in 38 ITD 320 (Delhi). We also find that the impugned order has been passed by the ld.CIT(A) ex parte qua the assesseer without giving any final opportunity to the assessee and without deciding the grounds taken by the assessee on merit. 4. The ld. Sr. DR, in all fairness, admitted that the ld.CIT(A) has adjudicated the appeal of the assessee in limine and, th…

Bhartiben Pinakin Bajaj, Rajkot vs. The Income Tax Officer, Ward-2(1)(4), Rajkot

In the result, the grounds raised by the assessee are rejected and the appeals are dismissed

ITA 447/RJT/2018[2015-16]Status: DisposedITAT Rajkot07 Sept 2022AY 2015-16
For Appellant: Written SubmissionFor Respondent: Shri B.D. Gupta, Sr.D.R
Section 139(1)Section 142(1)Section 144Section 147Section 148Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos. 446 & 447/Rjt/2018 Assessment Years: 2010-11 & 2015-16 Bhatiben Pinakin Bajaj, The Income Tax Hasmatrai Building, 4- Officer, Ward-2(1)(4), Kotak Streed, Opp. Vs Rajkot Brahmapuri Hall, (Respondent) Rajkot PAN No: AMRPB4153C (Appellant) Appellant by : Written Submission Respondent by : Shri B.D. Gupta, Sr.D.R. Date of hearing : 31-08-2022 Date of pronouncement : 07-09-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JU…

Bhartiben Pinakin Bajaj, Rajkot vs. The Income Tax Officer, Ward-2(1)(4), Rajkot

In the result, the grounds raised by the assessee are rejected and the appeals are dismissed

ITA 446/RJT/2018[2010-11]Status: DisposedITAT Rajkot07 Sept 2022AY 2010-11
For Appellant: Written SubmissionFor Respondent: Shri B.D. Gupta, Sr.D.R
Section 139(1)Section 142(1)Section 144Section 147Section 148Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos. 446 & 447/Rjt/2018 Assessment Years: 2010-11 & 2015-16 Bhatiben Pinakin Bajaj, The Income Tax Hasmatrai Building, 4- Officer, Ward-2(1)(4), Kotak Streed, Opp. Vs Rajkot Brahmapuri Hall, (Respondent) Rajkot PAN No: AMRPB4153C (Appellant) Appellant by : Written Submission Respondent by : Shri B.D. Gupta, Sr.D.R. Date of hearing : 31-08-2022 Date of pronouncement : 07-09-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JU…

Marvel Industries Limited, Mumbai vs. Dy Comm of Income Tax, Circle 2(2)(2), Mumbai

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

ITA 1486/MUM/2022[2012-13]Status: DisposedITAT Mumbai02 Sept 2022AY 2012-13

Bench: Shri Pramod Kumar, Vp & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 1486/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2012-13) Marvel Industries Ltd. बिधम/ Dcit, Circle-2(2)(2) 20 Podar Chambers, Sa Aayakar Bhavan, Vs. Brelvi Road, Bombay, Mumbai. Mumbai-400023. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacm3243J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Haridas Bhat Revenue By: Shri Chetan M. Kacha (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 22/08/2022 घोषणा की तारीख /Date Of Pronouncement: 02/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: By Preferring This Appeal, The Assessee/Appellant Has Challenged The Impugned Action Of The Ld. Cit(A)/ Nfac, Delhi Passed On 28Th March 2022. It Was Brought To Our Notice That The Cit(A) Has Passed An Ex-Parte Order Without Considering The Merits Of The Action Of Ao By Observing As Follows: “5. During The Course Of Appellate Proceedings, Notice For Hearing Was Issued To Appellant On 09.08.2019, 18.10.2019, 22.12.2021 & 03.03.2022. All These Notices Were Issued Through Itba System Via E- Mail Id Provided In The Itba Portal. In Response, Appellant Failed To File Any Submission In Support Of The Grounds Raised By Him Nor Did Appellant Seek For Any Adjournment. 6. It Is Clear From The Above That Appellant Has Been Granted Opportunities To Represent Its Case In The Appellate Proceedings But Has Failed To Make Any Submissions In Support Of The Grounds Of Appeal Filed By Appellant. Appellant Is Not Interested In Prosecuting The Appeal

For Appellant: Shri Haridas BhatFor Respondent: Shri Chetan M. Kacha (Sr. AR)
Section 143(1)Section 250(6)

…l. This view has been affirmed by Hon’ble ITAT Ahmedabad in case of Amit kumar 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. I am not discussing the case on merit.” 3 A.Y. 2012-13 Marvel Industries Ltd. 2. From a perusal of the impugned order, it is noted that there is no adjudication on merits and…

M/S Phoenix Devcons Pvt. Ltd., Indore vs. The ACIT4 (1), Indore

ITA 281/IND/2021[2009-10]Status: DisposedITAT Indore30 Aug 2022AY 2009-10

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 143(3)Section 254Section 271(1)(c)

…e appeal of the assessee is liable to be dismissed. This view is supported by many judicial pronouncements which are as under: i. CIT vs. B.No. Bhattachargee 118 ITR 461 ii. Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 iii. CIT vs. Multiplan India ltd. 38 ITD 320 (Del) 2.2 However, in the interest of natural justice, I have gone through the assessment order and grounds of appeal. After taking into account the totality of the facts and circumstances of the case, grounds of appeal at Sr. No. 1 to 9 of grounds of appeal are hereby dismissed for the reasons that the facts and findings brought out by the Asses…

M/S Phoenix Devcons Pvt. Ltd., Indore vs. The ACIT4 (1), Indore

ITA 280/IND/2021[2008-09]Status: DisposedITAT Indore30 Aug 2022AY 2008-09

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 143(3)Section 254Section 271(1)(c)

…e appeal of the assessee is liable to be dismissed. This view is supported by many judicial pronouncements which are as under: i. CIT vs. B.No. Bhattachargee 118 ITR 461 ii. Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 iii. CIT vs. Multiplan India ltd. 38 ITD 320 (Del) 2.2 However, in the interest of natural justice, I have gone through the assessment order and grounds of appeal. After taking into account the totality of the facts and circumstances of the case, grounds of appeal at Sr. No. 1 to 9 of grounds of appeal are hereby dismissed for the reasons that the facts and findings brought out by the Asses…

M/S Phoenix Devcons Pvt. Ltd., Indore vs. The ACIT4 (1), Indore

ITA 279/IND/2021[2008-09]Status: DisposedITAT Indore30 Aug 2022AY 2008-09

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 143(3)Section 254Section 271(1)(c)

…e appeal of the assessee is liable to be dismissed. This view is supported by many judicial pronouncements which are as under: i. CIT vs. B.No. Bhattachargee 118 ITR 461 ii. Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 iii. CIT vs. Multiplan India ltd. 38 ITD 320 (Del) 2.2 However, in the interest of natural justice, I have gone through the assessment order and grounds of appeal. After taking into account the totality of the facts and circumstances of the case, grounds of appeal at Sr. No. 1 to 9 of grounds of appeal are hereby dismissed for the reasons that the facts and findings brought out by the Asses…

Amol Omprakash Porwal, Mumbai vs. ITO WD 26(1) (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 388/MUM/2022[2011-12]Status: DisposedITAT Mumbai26 Aug 2022AY 2011-12

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2011-12 Amol Omprakash Porwal, Ito Ward 26(1)(1), 1901, Richmond Tower, Cliff Kautilya Bhavan, Bandra Kurla Avenue, Near Hiranandani Vs. Complex, Gardens Powai, Mumbai-400051. Mumbai-400076. Pan No. Arupp 0066 A Appellant Respondent Assessee By : Mr. Anand Mundra Revenue By : Mr. Manoj Sinha, Dr Date Of Hearing : 03/08/2022 Date Of Pronouncement : 26/08/2022

For Appellant: Mr. Anand MundraFor Respondent: Mr. Manoj Sinha, DR
Section 10(38)Section 147Section 148Section 68

…it but effectively pursuing it". Amol Omprakash Porwal 6 5.2 The Delhi Tribunal in CIT vs. Multiplan India Pvt. Ltd. as 5.2 The Delhi Tribunal in CIT vs. Multiplan India Pvt. Ltd. as 5.2 The Delhi Tribunal in CIT vs. Multiplan India Pvt. Ltd. as reported in 38 ITD 320 (Delhi) when faced with a similar situation reported in 38 ITD 320 (Delhi) when faced with a similar situation reported in 38 ITD 320 (Delhi) when faced with a similar situation of non-persuasion of appeal, dismissed the appeal of revenue. persuasion of appeal, dismissed the appeal of revenue. persuasion of appeal, dismissed the appeal of revenue.…

Marvel Industries Limited, Mumbai vs. Dy Comm. of Income Tax, Circle 2(2)(2) Mumbai, Mumbai

In the result, the appeal is allowed for statistical purposes in the terms indicated above

ITA 779/MUM/2022[2012-13]Status: DisposedITAT Mumbai19 Jul 2022AY 2012-13
Section 250

…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. 2. When this appeal came up for hearing, it was noticed that in the impugned ex-parte order, there is no adjudication on merits. Learned CIT(A) has simply dismissed the appeal…

Asha Rani Mendiratta, Hapur vs. DCIT Circle, Bulandshahr

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

ITA 6063/DEL/2019[2015-16]Status: DisposedITAT Delhi18 Jul 2022AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Rajeev Saxena, AdvFor Respondent: Mrs. Suman Malik, Sr.D.R
Section 143(3)

…that no medical certificate has been filed to substantiate the adjournment request. The CIT(A) accordingly dismissed the appeal of the assessee for want of prosecution in the light of the decision rendered by the Tribunal in CIT vs. Multiplan India Pvt. Ltd., 38 ITD 320 (Del). 5. On merits, the CIT(A) simply observed that on inquiry conducted by the Assessing Officer, the genuineness of the transactions and also the creditworthiness of the letters are found unverifiable and bogus. The CIT(A) simply placed reliance upon the observations of the Assessing Officer without adding anything of its own. At the time of h…

Jmj Mahila Mutually Aided Co-Op Thirft Development Credit & Marketing, Mahabubnagar vs. ITO, Ward-2, Mahabubnagar

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

ITA 251/HYD/2022[2018-19]Status: DisposedITAT Hyderabad15 Jul 2022AY 2018-19

Bench: Shri R. K. Panda

For Appellant: Sri E.S. Ranganath, CAFor Respondent: Sri Y Sesha Srinivas,DR
Section 143(1)Section 154Section 44ASection 80P

…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), 1TAT 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”. 4. Aggrieved with such orders of the CIT (A)/ NFAC the assessee is in appeal before the Tribunal by raising the following grounds of appeals: ITA No.248/Hyd/2022: “1. The Ord…