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

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.

R B Diamond House, Jalgaon vs. Pne-C-1, Range -25, Circle -1, Office of the Commissioner of Income Tax- Jalgaon

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

ITA 1948/PUN/2025[2016-17]Status: DisposedITAT Pune19 Dec 2025AY 2016-17

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1948/Pun/2025 निर्धारण वर्ष / Assessment Year : 2016-17 R B Diamond House, Opposite Manohar Sarees, Baliram Peth, Jalgaon-425001 Pan : Aaifr9130Q Vs. Pne-C-1, Range-25, Circle-1, Cit, Jalgaon अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Sanjay T. Tupe Department By : Smt. Indira R. Adakil Date Of Hearing : 04-12-2025 Date Of Pronouncement : 19-12-2025 आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 10.06.2025 Of The Ld. Commissioner Of Income Tax (Appeals), Nfac, Delhi [“Cit(A)/Nfac"] Pertaining To Assessment Year (“Ay”) 2016-17. 2. The Assessee Has Raised The Following Grounds Of Appeal :- "Ground No. 1: Ex-Parte Order Bad In Law 1. On The Facts & Circumstances Of The Case & In Law, The Ex Parte Order Passed By Cit(A)/ Nafc Is Bad In Law & Violates Principles Of Natural Justice. This Has Lead To A Denial Of Effective Opportunity For A Hearing. Ground No. 2: Violation Of Section 250(6) 2. On The Facts & Circumstances Of The Case & In Law, Cit(A)/ Nafc Failed To Comply With Section 250(6), Requiring Reasoned Findings On Each Ground Of Appeal. Ground No. 3: Non-Response Of Notices Due To Medical Issue 3. On The Facts & Circumstances Of The Case & In Law, Hearing Notices Were Not Responded To Due To The Illness Of Ms. Rupal Bagrecha Who Is Taking Care Of Accounting, All Income Tax & Other Statutory Compliances. Her E-Mail Id Rupalbagrecha21@Gmail.Com Is Registered On The Income Tax Portal. She Was Suffering From Severe Symptoms Of Epilepsy & Undergoing Medical Investigation From February 2025 Onwards, Preventing Timely Communication Of Notices To The Tax Consultant, Constituting Reasonable & Sufficient Cause For Non-Response.

For Appellant: Shri Sanjay T. TupeFor Respondent: Smt. Indira R. Adakil
Section 250(6)Section 69A

…s the appeal following the ratio of decision of the Hon'ble MP High Court in the case of Estate of Late Tukhoji Rao Holkar vs. CWT reported in 233 ITR 480 and the decision of Hon'ble ITAT, Delhi Branch in the case of CIT vs. Multiplan India Limite reported in 38 ITD 320. The law assists those who are vigilant with their rights and not those that sleep there upon. Following the principle as embodied in the well known Dictum "vigilantbus non dormentibus, jura subveniunt", all the grounds raised in this appeal as reproduced in para 1.1 supra are dismissed.” 5. Dissatisfied, the assessee is in appeal before the Tribu…

Navinbhai Bachubhai Makadia L/H. Samirbhai Navinbhai Makadia, Rajkot vs. The ITO Ward - 3 (1) (3) Rajkot, Rajkot

In the result, the appeals of the Assessee is dismissed in limine

ITA 207/RJT/2025[2017-18]Status: DisposedITAT Rajkot09 Dec 2025AY 2017-18

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 207/Rjt/2025 "नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Navinbhai Bachubhai Makadia, Vs. The Ito Ward 3(1)(3) L/H. Samirbhai Navinbhai Makadia Rajkot - 360001 C/O Uma Motor Opp- S.T. Work Shop. Gondal Road, Rajkot "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aetpm1907P (Appellant) (Respondent) Appellant By : Written Submission Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 08 / 10 /2025 Date Of Pronouncement : 09 / 12 /2025

For Appellant: Written SubmissionFor Respondent: Shri Abhimanyu Singh Yadav Ld. SR. DR
Section 144Section 250

…the assessee is not serious in pursuing the appeal filed. Accordingly, the only alternative left is to dismiss the appeals of the assessee in limine. Support is drawn from the order of the Tribunals in Commissioner of Income Tax vs. Multi Plan India (P)Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P.). Before parting, it would be appropriate to add that in case the assessee is able to show that there existed a reasonable cause for non-representation on the date of hearing, assessee would be at liberty, if so advised, to seek for a recall of this order. In the result, the appe…

Ghanshyambhai Sutaria, Surat vs. ITO, Ward 3(2)(1), Surat

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

ITA 465/SRT/2025[2018-19]Status: DisposedITAT Surat04 Dec 2025AY 2018-19

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.465/Srt/2025 Assessment Year: (2018-19) (Hybrid Hearing) Ghanshyambhai Sutaria, Vs. Ito, 12 Kubernagar Katargam, Chorasi, Ward - 3(2)(1), Surat - 395004 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadhg8777M (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Abhishek Gautam, Sr. Dr Date Of Hearing 23/09/2025 Date Of Pronouncement 04/12/2025

Section 115BSection 147Section 148Section 250Section 69

…ed any adjournment before the CIT(A). The CIT(A) relied on the decision of Hon’ble Supreme Court in case of CIT vs. B. N. Bhattacharjee & Ans., 10 CTR 354 (SC), Estate of Late Tukojirao Holkar vs. CIT, 223 ITR 480 (MP HC), CIT vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del.), M/s Chemipol vs. UOI, Excise Appeal No.62 of 2009, wherein it was held that where assessee does not want to pursue the appeal, appellate authorities have inherent power to dismiss the appeal for non-prosecution. The CIT(A) upheld that the addition made by the AO as the appellant failed to explain the nature and source of investment. Accord…

Lila Verma, Malakhedi Road vs. ACIT/DCIT Itarsi, Aayakar Bhawan Itarsi

The appeal of the assessee is allowed for statistical

ITA 430/IND/2025[2012-13]Status: HeardITAT Indore04 Dec 2025AY 2012-13

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2012-13 Lila Verma Acit/Dcit Rewa Bhagwati Nagar

Section 143(3)Section 144Section 147Section 148Section 234Section 234ASection 246ASection 250Section 253

…the appellant is a habitual defaulter and is not interested in pursuing this appeal. Under the circumstances, I 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 MP 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 those that sleep there upon. Page 3 of 7 Lila Verma A.Y. 2012-13 Following this principle as embodied in the well known dictum "vigilantbus non dorm…

M/S U K Steel, Raipur vs. DCIT, Circle-1(1), Raipur

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

ITA 701/RPR/2025[2018-19]Status: DisposedITAT Raipur01 Dec 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.701/Rpr/2025 "नधा"रण वष" /Assessment Year : 2018-19 M/S. U.K Steel 0, K.H No.272/5, Sarora, Urla Industrial Area, Raipur (C.G.)-492 001 (C.G.) Pan: Aabfu6560C

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

…re. This view has been affirmed by Hon'ble ITAT Ahmedabad in the 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 prosecution. Under these circumstances, the current appeal of the appellant is liable to be dismissed and accordingly dismissed. 7. As a result, appeal filed by the appellant against the order passed u/s. 147 rws 144B of the I.T. Act for A.Y. 2018-19 is Dismissed.” 4. There is…

Bhupal Infrastructure Private Limited, Hyderabad vs. ACIT., Central Circle -1(2), Hyderabad

In the result, the appeal of the assessee for A

ITA 282/HYD/2025[2019-20]Status: DisposedITAT Hyderabad26 Nov 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

…) of the Act, amounting to Rs. 13,02,340/-. The Ld. CIT(A), after considering the relevant submissions of the assessee and taking note of certain judicial precedents, including the decision of the Hon’ble Delhi High Court in CIT v. Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del), observed that, despite several opportunities, the assessee neither furnished any evidence to show that, tax was deducted at source on the relevant payments nor offered any explanation justifying non-deduction. The Ld. CIT(A) further observed that, even on merits, the assessee failed to substantiate its claim regarding deduction of TDS or ju…

Bhupal Infrastructure Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

In the result, the appeal of the assessee for A

ITA 281/HYD/2025[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

…) of the Act, amounting to Rs. 13,02,340/-. The Ld. CIT(A), after considering the relevant submissions of the assessee and taking note of certain judicial precedents, including the decision of the Hon’ble Delhi High Court in CIT v. Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del), observed that, despite several opportunities, the assessee neither furnished any evidence to show that, tax was deducted at source on the relevant payments nor offered any explanation justifying non-deduction. The Ld. CIT(A) further observed that, even on merits, the assessee failed to substantiate its claim regarding deduction of TDS or ju…

Bhupal Infrastructure Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

In the result, the appeal of the assessee for A

ITA 280/HYD/2025[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

…) of the Act, amounting to Rs. 13,02,340/-. The Ld. CIT(A), after considering the relevant submissions of the assessee and taking note of certain judicial precedents, including the decision of the Hon’ble Delhi High Court in CIT v. Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del), observed that, despite several opportunities, the assessee neither furnished any evidence to show that, tax was deducted at source on the relevant payments nor offered any explanation justifying non-deduction. The Ld. CIT(A) further observed that, even on merits, the assessee failed to substantiate its claim regarding deduction of TDS or ju…

Narayan Kisan Dabade, Coimbatore vs. ITO, Ncc-4, Coimbatore

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

ITA 2459/CHNY/2025[2017-18]Status: DisposedITAT Chennai25 Nov 2025AY 2017-18

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.2459/Chny/2025 िनधा8रण वष8 /Assessment Year: 2017-18

For Appellant: Shri Abhishek Murali, C.A IJFor Respondent: Ms. M. Subashri, Add. CIT(virtual)
Section 142(1)Section 143(3)

…the form of current liabilities. Aggrieved by the same, the assessee preferred an appeal before Ld. CIT(A). The Ld. CIT(A) dismissed the Narayan Kisan Dabade :- 3 -: appeal relying on the order of ITAT, Delhi in the case of CIT v. Multiplan India Pvt. Ltd. 38 ITD 320 (Del-Trib.) dismissed the appeal as the assessee did not respond to the notices issued. 4. The Ld. Authorized Representative (A.R.) for the assessee has submitted that the A.O after calling for information has not issued any show cause notice before making the addition and therefore, proper opportunity was not provided. The Ld. AR, therefore pr…

Patels Golf Links Residencial Welfare Association, Hyderabad vs. Income Tax Officer, Ward-15(1), Hyderabad

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

ITA 1071/HYD/2025[2020-21]Status: DisposedITAT Hyderabad19 Nov 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1071/Hyd/2025 Assessment Year – 2020-2021 M/S. Patels Golf Links The Income Tax Officer, Residencial Welfare Ward-15(1), Vs. Association, Hyderabad Hyderabad. Pin – 500 087. Telangana. Telangana. Pan Aabap4440R Pin – 500 004. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri P. Vinod, Advocate राज" व "ारा /Revenue By: Sri R. Kumaran, Sr. Ar

For Appellant: Sri P. Vinod, AdvocateFor Respondent: Sri R. Kumaran, Sr. AR
Section 40

…te Tukojirao Hofkar 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. 6 ITA.No.1071/Hyd./2025 Multiplan India (P) Ltd. (1991)(38 ITD 320). Considering the above, it appears that the appellant is not interested in prosecuting its appeal. In view of continuous non- compliance by the appellant, the appeal is disposed ex- parte based on merits of the case.” 6. Therefore, the appeal of the assessee was dismissed due to non-compliance of the notice which were never served on the assesse…

Aditya Saini, Jaipur vs. ITO WD 6(2), Jpr, Jaipur

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

ITA 1571/JPR/2024[2020-2021]Status: DisposedITAT Jaipur11 Nov 2025AY 2020-2021

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 1571/JP/2024 निर्धारण वर्ष / Assessment Year : 2020-21 Aditya Saini बनाम Income Tax Officer, 1211 B3 Barkat Nagar, Gandhi Vs. Ward 6(2), Jaipur Nagar, Jaipur अपीलार्थी / Appellant प्रत्यर्थी / Respondent स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: IFVPS8965E निर्धारिती की ओर से / Assessee by: Sh. Sunil Morani, CA राजस्व की ओर से / Revenue by : Sh. Gautam Singh Choudhary, Addl. CIT सुनवाई की तारीख /

For Appellant: Sh. Sunil Morani, CAFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT
Section 143(3)Section 144

…the appointed date. Mere filing of an appeal is not enough, rather it requires effective prosecution also. Therefore, the appeal is found liable for dismissal. This view is supported by the following judicial pronouncements:- (i) CIT vs Multiplan India Ltd. 38 ITD 320(Del) 3 Aditya Saini vs. ITO (ii) Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.) (iii) New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P&H) (iv) CIT vs. B. N. Bhatachargee And Another 118 ITR 461 (SC). 5.2 The Hon'ble ITAT, Jabalpur Bench, Jabalpur in the case of M/s Bindra Warehousing Corporation, Itarsi vs ITO, ITA No. 153/Jab/2016…

Indra Reddy Nomula, Hyderabad vs. DCIT., Central Circle-3(3), Hyderabad

In the result, both the appeals of the Assessee are allowed for statistical purposes

ITA 1421/HYD/2025[2020-21]Status: HeardITAT Hyderabad11 Nov 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1421 & 1399/Hyd/2025 (िनधा"रण वष"/Assessment Years 2020-2021 & 2021-2022) Indra Reddy Nomula The Dcit, Vs. Hyderabad. Central Circle-3(3), Pan Ablpn5323M Hyderabad. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca C. Maheshwar Reddy राज" व "ारा /Revenue By: Sri R Kumaran, Sr. Ar

For Appellant: CA C. Maheshwar ReddyFor Respondent: Sri R Kumaran, Sr. AR
Section 147Section 250

…ils to appear at the hearing, or fails in taking steps for preparation of paper books so as to enable hearing of the reference, the court is not bound to answer the reference. Similar view has also been taken in the case of CIT v. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del). Following the ratio of Multiplan (India) Ltd (supra), the Chennai Tribunal has also dismissed appeal for non-prosecution in the case of M/s Helios and Matheson Information Technology Ltd v ITO in ITA No. 134/Mds/2011 dated 5.7.2011 for A.Y.2006-07. It is pertinent to add here that the laws assist those who are vigilant and not those who sle…

Nomula Indra Reddy, Hyderabad vs. DCIT., Central Circle-3(3), Hyderabad

In the result, both the appeals of the Assessee are allowed for statistical purposes

ITA 1399/HYD/2025[2021-22]Status: HeardITAT Hyderabad11 Nov 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1421 & 1399/Hyd/2025 (िनधा"रण वष"/Assessment Years 2020-2021 & 2021-2022) Indra Reddy Nomula The Dcit, Vs. Hyderabad. Central Circle-3(3), Pan Ablpn5323M Hyderabad. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca C. Maheshwar Reddy राज" व "ारा /Revenue By: Sri R Kumaran, Sr. Ar

For Appellant: CA C. Maheshwar ReddyFor Respondent: Sri R Kumaran, Sr. AR
Section 147Section 250

…ils to appear at the hearing, or fails in taking steps for preparation of paper books so as to enable hearing of the reference, the court is not bound to answer the reference. Similar view has also been taken in the case of CIT v. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del). Following the ratio of Multiplan (India) Ltd (supra), the Chennai Tribunal has also dismissed appeal for non-prosecution in the case of M/s Helios and Matheson Information Technology Ltd v ITO in ITA No. 134/Mds/2011 dated 5.7.2011 for A.Y.2006-07. It is pertinent to add here that the laws assist those who are vigilant and not those who sle…

Axiomatic Itech Pvt. Ltd., Ahmedabad vs. The ITO, Ward-1(1)(4), Ahmedabad

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

ITA 191/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2016-17

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri S N Divatia, ARFor Respondent: Shri C Dharani Nath, Sr. DR
Section 133(6)Section 143(1)Section 250Section 35(1)Section 35(1)(ii)

…he principle laid down by the Hon’ble Madhya Pradesh High Court in Estate of Late Tukoji Rao Holkar v. Axiomatic iTech Pvt. Ltd. vs. ITO Asst.Year –2016-17 - 5– CWT [1997] 233 ITR 480 (MP) and by the ITAT Delhi Bench in CIT v. Multiplan India (P.) Ltd. [1991] 38 ITD 320 (Del.), the CIT(A) observed that law assists those who are vigilant and not those who sleep on their rights. Since the assessee failed to pursue the appeal despite sufficient opportunity, and no material was furnished to counter the findings of the AO, the CIT(A) upheld the disallowance made under section 35(1)(ii) and dismissed the appeal. 5. Th…

Menaba Charitable Trust, Ahmedabad vs. The ITO, Ward-1(Exemptions), Ahmedabad

ITA 1361/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.1361/Ahd/2025 िनधा"रण वष" /Assessment Year : 2017-18 Menaba Charitable Trust The Ito बनाम/ 26, Mahavir Jain Soc., Ward-1 (Exemptions) V/S. Bapunagar Ahmedabad – 380 015 Ahmedabad – 380 024 "थायी लेखा सं./Pan: Aaatm 2171 N (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Rushin Patel, Ar Revenue By : Shri C Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 17/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 24/12/2024 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2017-2018. 2. The Assessee Raised The Following Grounds Of Appeal:

For Appellant: Shri Rushin Patel, ARFor Respondent: Shri C Dharani Nath, Sr.DR
Section 11Section 115BSection 250

…fore treated the appeal as not maintainable for want of prosecution. The CIT(A) placed reliance on the decisions of CIT v. B.N. Bhattacharjee [118 ITR 461 (SC)], Estate of Late Tukoji Rao Holkar v. CWT [223 ITR 480 (MP)], and CIT v. Multiplan India (P.) Ltd. [38 ITD 320 (Del.)], wherein it was held that mere filing of an appeal is not sufficient, and failure to pursue it diligently justifies its dismissal for non-prosecution. Notwithstanding the dismissal of the assessee’s case on account of non-prosecution, the CIT(A) also examined the case on merits. After considering the assessment records, the CIT(A) observed…

Nalanda Group of Management Education, Kolkata vs. ITO, Ward-1(1)Exemption, Kolkata

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

ITA 140/KOL/2024[2013-14]Status: DisposedITAT Kolkata06 Nov 2025AY 2013-14

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 140/KOL/2024 Assessment Year: 2013-14 Nalanda Group of Management ITO, Ward-1(1) Exemption, Education Vs. Kolkata (Appellant) (Respondent) PAN: AABTN0923C Appearances: Assessee represented by : Anil Kochor, Adv. Department represented by : Altaf Hussain, Addl. CIT, Sr. DR. Date of concluding the hearing : 13-August-2025 Date of pronouncing the order : 06-November-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against t…

M/S Coper Co. Operative Sugar Ltd, Tapi vs. ITO Ward-2, Bardoli

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

ITA 24/SRT/2025[2014-15]Status: DisposedITAT Surat03 Nov 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.24/Srt/2025 Assessment Year: (2014-15) (Hybrid Hearing) M/S Coper Co-Operative Sugar Ltd., Vs. Ito, At & Post - Dadariya, Tal – Valod, Dist – Ward – 2, Tapi - 394630 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaac5824F (Appellant) (Respondent) Appellant By Shri Akshay M. Modi, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 07/08/2025 Date Of Pronouncement 03/11/2025

Section 143(2)Section 250Section 250(6)

…for default and not taking necessary steps. The CIT(A) has also referred to the decision of the ITAT, Ahmedabad in case of Amitkumar H. Shah vs. ACIT, in ITA No. 2985/Ahd/2010, dated 31.12.2013 and the ITAT, Delhi in case of CIT vs. Multiplan India Pvt. Ltd., 38 ITD 320 and dismissed the appeal of the assessee. 5. Aggrieved by the order of CIT(A), the assessee filed appeal before the Tribunal. The learned Authorized Representative (ld. AR) of the assessee filed a ITA No.24/SRT/2025/AY.2014-15 M/s Coper Co-op. Sugar Ltd. small paper book containing copy of notices issued by CIT(A) and request for adjournment by…

Ravinder Reddy Singidi, Vikarabad vs. ITO., Ward-1, Vikarabad

In the result, all the three appeals, i

ITA 1163/HYD/2025[2016-17]Status: DisposedITAT Hyderabad31 Oct 2025AY 2016-17

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 142(1)Section 147Section 148Section 250Section 69A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. Nos. 1161, 1162 and 1163/Hyd/2025 ("नधा"रणवष"/ Assessment Years: 2014-15, 2015-16, 2016-17) Ravinder Reddy Singidi, VS. Income Tax Officer, Vikarabad. Ward-1, PAN: BDNPS7505R Vikarabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Sri MV Joshi, Chartered Accountant Assessee Represented by (for Sri P. Murali Mohan…

Ravinder Reddy Singidi, Vikarabad vs. ITO., Ward-1, Vikarabad

In the result, all the three appeals, i

ITA 1162/HYD/2025[2015-16]Status: DisposedITAT Hyderabad31 Oct 2025AY 2015-16

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 142(1)Section 147Section 148Section 250Section 69A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. Nos. 1161, 1162 and 1163/Hyd/2025 ("नधा"रणवष"/ Assessment Years: 2014-15, 2015-16, 2016-17) Ravinder Reddy Singidi, VS. Income Tax Officer, Vikarabad. Ward-1, PAN: BDNPS7505R Vikarabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Sri MV Joshi, Chartered Accountant Assessee Represented by (for Sri P. Murali Mohan…

Ravinder Reddy Singidi, Vikarabad vs. ITO., Ward-1, Vikarabad

In the result, all the three appeals, i

ITA 1161/HYD/2025[2014-15]Status: DisposedITAT Hyderabad31 Oct 2025AY 2014-15

Bench: making the additions to the appellant's income.

Section 142(1)Section 147Section 148Section 250Section 69A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. Nos. 1161, 1162 and 1163/Hyd/2025 ("नधा"रणवष"/ Assessment Years: 2014-15, 2015-16, 2016-17) Ravinder Reddy Singidi, VS. Income Tax Officer, Vikarabad. Ward-1, PAN: BDNPS7505R Vikarabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Sri MV Joshi, Chartered Accountant Assessee Represented by (for Sri P. Murali Mohan…