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 367,194 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.

M/S. Dhsl Textiles (India) Ltd. (Formerly Desire Hi Tech Solutions Ltd.), New Delhi vs. Assistant Commissioner of Income Tax, Central Circle, Allahabad

In the result, appeal of the assessee stands dismissed

ITA 260/ALLD/2018[2014-15]Status: DisposedITAT Allahabad20 Nov 2019AY 2014-15

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2013-14 M/S Dhsl Textiles (India) Ltd. V. Acit 203, Aman Chamber,Pusa Road, Central Circle Rajendra Place Metro Station Allahabad New Delhi Tan/Pan:Aaacb4877H (Appellant) (Respondent) Appellant By: None Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 21 11 2019 Date Of Pronouncement: 22 11 2019 O R D E R

For Appellant: NoneFor Respondent: Shri A. K. Singh, D.R

…aring, it appears that the assessee is not interested in prosecuting the appeal. As such, we hold that the appeal is liable to be dismissed for non- prosecution. In this regard, we place reliance upon the following case laws:- 1. CIT vs. Multiplan India Ltd., 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008), 296 ITR 495 (P& H) ITA No.260/ALLD/2018 Page 2 of 2 4. CIT vs. B. N. Bhattachargee and Another, 118 ITR 461(SC) 3. Respectfully following the view taken in the cases cited (supra), the appeal filed by the assessee is dismissed for non- p…

Bharat Sevashram Trust, Mirzapur vs. CIT (Exemption), Lucknow

In the result, appeal of the assessee stands dismissed

ITA 57/ALLD/2017[2014-15]Status: DisposedITAT Allahabad20 Nov 2019AY 2014-15

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2014-15 Bharat Sevashram Trust V. Cit (Exemption) Vill. Piprasand Mewli Sadar Lucknow Mirzapur Tan/Pan:Aactb1895J (Appellant) (Respondent) Appellant By: None Respondent By: Shri S. K. Madhuk, Cit (Dr) Date Of Hearing: 21 11 2019 Date Of Pronouncement: 22 11 2019 O R D E R

For Appellant: NoneFor Respondent: Shri S. K. Madhuk, CIT (DR)
Section 12A

…e is not interested in prosecuting the appeal. As such, we hold that the appeal is liable to be dismissed for non-prosecution. In this regard, we place reliance upon the following case laws:- ITA No.57/ALLD/2017 Page 2 of 2 1. CIT vs. Multiplan India Ltd., 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008), 296 ITR 495 (P& H) 4. CIT vs. B. N. Bhattachargee and Another, 118 ITR 461(SC) 3. Respectfully following the view taken in the cases cited (supra), the appeal filed by the assessee is dismissed for non- prosecution. The assessee may, howeve…

Shri Ganeshji Meghaji Rajput., B.K vs. ITO, Ward-3, Patan

In the result, the appeal of the Assessee is dismissed

ITA 818/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad20 Nov 2019AY 2014-15

Bench: Parting, It Is Appropriate To Add That In Case The Assessee Is Able To Show That There Was A Reasonable Cause For Non-Representation On The Date Of Hearing, It Would Be At Liberty If So Advised To Pray For A Recall Of This Order.

For Appellant: NoneFor Respondent: Shri N.K. Goyal, Sr. D.R
Section 143(3)

…t the assessee is not serious in pursuing the appeal filed. Accordingly the only alternative left is to dismiss the appeal 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 Holka vs. CWT: 223 ITR480 (M.P.). 3. Before parting, it is appropriate to add that in case the assessee is able to show that there was a reasonable cause for non-representation on the date of hearing, it would be at liberty if so advised to pray for a recall of this order. 4. In the result, the appeal of the A…

Dilip Ghanshamdas Mohatta, Mumbai vs. ACIT- 21 (1), Mumbai

In the result, appeal of the assessee is treated as allowed

ITA 5595/MUM/2018[2011-12]Status: DisposedITAT Mumbai20 Nov 2019AY 2011-12

Bench: Shri Shamim Yahya (Am) & Shri Pawan Singh (Jm) Dilip Ghanshamdas Mohatta Vs Ito, 21(1)-3, 1, Parikh Chambers, 205, Piramal Chambers, Pandurang Naik Road, Lalbaug , Shivaji Park, Mahim, Mumbai -400012 Mumbai-400 016 Pan : Aabmp6743P Appellant Respondednt

Section 143(1)Section 143(2)Section 147Section 148

…representatives of the parties and perused the material available on record. Perusal of order shows that the Ld.CIT(A) has not discussed the merit of the case and dismissed the appeal by applying the ratio of decision in case of CIT vs Multiplan (I) Pvt Ltd 38 ITD 320(Del). Further perusal of order shows that at para 4 of impugned order, the Ld.CIT(A) has recorded that notice of hearing of appeal was sent for 18th July, 2018 & 30th July, 2018 and finally for 16-08-2018. The Ld. CIT(A) has not recorded its satisfaction whether the notices were duly served or returned unserved. We have further noted that the Ld…

Shri Sanjaykumar Shah, Idar vs. DCIT, Sk Circle, Himmatnagar

In the result, the appeal filed by the Assessee is dismissed

ITA 184/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad18 Nov 2019AY 2013-14

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: NoneFor Respondent: Shri N. K. Goel, Sr. D.R

…sessee though the notice fixing the date of hearing was served on Assessee, which indicates that the assessee is not interested in prosecuting the appeal, therefore, following the decision of ITAT Delhi Bench in the case of CIT Vs Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), we dismiss the appeal of the assessee in limine. The assessee shall however be at liberty to approach the Tribunal for recalling of this order, if prevented by sufficient cause for non-appearance on the date of hearing. 3. In the result, the appeal filed by the Assessee is dismissed. Order pronounced in Open Court on 18 - 11- 2019 (WASEEM…

B.D. Overseas and Fiscal Pvt. Ltd, Ahmedabad vs. ITO, Circle (1)(1)(2) [Changed From ITO Ward, Mumbai], Ahmedabad

In the result, the appeal filed by the Assessee is dismissed

ITA 1788/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad18 Nov 2019AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: NoneFor Respondent: Shri N.K. Goel, Sr. D.R

…sessee though the notice fixing the date of hearing was served on Assessee, which indicates that the assessee is not interested in prosecuting the appeal, therefore, following the decision of ITAT Delhi Bench in the case of CIT Vs Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), we dismiss the appeal of the assessee in limine. The assessee shall however be at liberty to approach the Tribunal for recalling of this order, if prevented by sufficient cause for non-appearance on the date of hearing. 3. In the result, the appeal filed by the Assessee is dismissed. Order pronounced in Open Court on 18 - 11- 2019 (WASEEM…

Ketaben Janakbhai Patel, Ahmedabad vs. The Income Tax Officer, Ward-1(3)(3), Ahmedabad

In the result, the appeal filed by the Assessee is dismissed

ITA 2634/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad18 Nov 2019AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: NoneFor Respondent: Shri Lalit P. Jain, Sr. D.R

…sessee though the notice fixing the date of hearing was served on Assessee, which indicates that the assessee is not interested in prosecuting the appeal, therefore, following the decision of ITAT Delhi Bench in the case of CIT Vs Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), we dismiss the appeal of the assessee in limine. The assessee shall however be at liberty to approach the Tribunal for recalling of this order, if prevented by sufficient cause for non-appearance on the date of hearing. 3. In the result, the appeal filed by the Assessee is dismissed. Order pronounced in Open Court on 18 - 11- 2019 (WASEEM…

Inabata India Private Limited, Gurgaon vs. ACIT Circle-12(1), New Delhi

In the result, stay application is dismissed and the appeal of the applicant is allowed

ITA 8364/DEL/2019[2016-17]Status: DisposedITAT Delhi15 Nov 2019AY 2016-17

Bench: Ms. Sushma Chowla & Sh. Prashant Maharishiआयकर अपील सं आयकर अपील सं. / In Ita No:-8364/Del/2019 आयकर अपील सं आयकर अपील सं & ःथगन अपील सं ःथगन अपील सं./S.A. No.- 1020/Del/2019 ःथगन ःथगन अपील सं अपील सं िनधा"रण वष" / Assessment Year: 2016-17 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Ajit Korde, AdvFor Respondent: Sh. Dr. V.K. Chandra, Sr. DR

…ared on behalf of the applicant, the appeal was decided ex parte and was dismissed following the ratio laid down by the Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattacharya (1997) 118 ITR 461 (SC) and CIT vs. Multiplan India Pvt. Ltd as reported in 38 ITD 320 (Delhi). The CIT(A) has not been gone into the merits of the issues raised by the applicant. In the above said facts and circumstances, we find no merit in the order passed by the CIT(A). It is incumbent upon the CIT(A) to decide the issues on merits and not dismiss the appeal in limine. Accordingly, we allow the appeal of the applicant and remi…

M/S. U.P. Govt. Employees Welfare Corporation, Lucknow vs. Deputy Commissioner of Income Tax, Range-2, Lucknow

In the result, the appeal filed by the assessee is dismissed

ITA 407/LKW/2018[2014-15]Status: DisposedITAT Lucknow25 Oct 2019AY 2014-15

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2014-15

…pears that the assessee is not interested in prosecuting the appeal any further. As such, we hold that the appeal is 2 liable to be dismissed for non prosecution. In this regard we place reliance upon the following case laws: 1. CIT vs. Multiplan India Ltd. 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P& H) 4. CIT vs. B. N. Bhattachargee And Another 118 ITR 461(SC) 3. Respectfully following the view taken in the cases cited (supra), we dismiss the appeal filed by the assessee for non prosecution. The assessee may, however, ge…

Kasturi Organisers Pvt. Ltd., Ahmedabad vs. ITO, Ward-2(1)(2), Ahmedabad

In the result, the appeal filed by the Assessee is dismissed

ITA 221/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad22 Oct 2019AY 2014-15

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

For Appellant: NoneFor Respondent: Shri Mudit Nagpal, Sr. D.R

…sessee though the notice fixing the date of hearing was served on Assessee, which indicates that the assessee is not interested in prosecuting the appeal, therefore, following the decision of ITAT Delhi Bench in the case of CIT Vs Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), we dismiss the appeal of the assessee in limine. The assessee shall however be at liberty to approach the Tribunal for recalling of this order, if prevented by sufficient cause for non-appearance on the date of hearing. 3. In the result, the appeal filed by the Assessee is dismissed. Order pronounced in Open Court on 22 - 10- 2019 (AMARJI…

Benifit Tradelinks Ltd., Ahmedabad vs. ITO, Ward-1(1)(2), Ahmedabad

In the result, the appeal of the Assessee is dismissed

ITA 1020/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad22 Oct 2019AY 2013-14

Bench: Parting, It Is Appropriate To Add That In Case The Assessee Is Able To Show That There Was A Reasonable Cause For Non-Representation On The Date Of Hearing, It Would Be At Liberty If So Advised To Pray For A Recall Of This Order.

For Appellant: NoneFor Respondent: Shri Vidhyut Trivedi, Sr. D.R
Section 143(3)

…t the assessee is not serious in pursuing the appeal filed. Accordingly the only alternative left is to dismiss the appeal 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 Holka vs. CWT: 223 ITR480 (M.P.). 3. Before parting, it is appropriate to add that in case the assessee is able to show that there was a reasonable cause for non-representation on the date of hearing, it would be at liberty if so advised to pray for a recall of this order. 4. In the result, the appeal of the A…

Sanyo Cera Tiles Private Limited, Sabarkantha vs. The Deputy Commissioner of Income Tax, Sabarkantha Circle, Sabarkantha

In the result, both the appeals of the Assessee are dismissed

ITA 687/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad22 Oct 2019AY 2008-09

Bench: Parting, It Is Appropriate To Add That In Case The Assessee Is Able To Show That There Was A Reasonable Cause For Non-Representation On The Date Of Hearing, It Would Be At Liberty If So Advised To Pray For A Recall Of This Order.

For Appellant: NoneFor Respondent: Shri Vidhyut Trivedi, Sr. D.R
Section 143(3)

…the assessee is not serious in pursuing the appeals 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 Holka vs. CWT: 223 ITR480 (M.P.). 3. Before parting, it is appropriate to add that in case the assessee is able to show that there was a reasonable cause for non-representation on the date of hearing, it would be at liberty if so advised to pray for a recall of this order. 4. In the result, both the appeals of…

Mansukhbhai M. Donga HUF, Ahmedabad vs. ITO, Ward-7(2)(3), Ahmedabad

In the result, both the appeals of the assessee are dismissed

ITA 2953/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad16 Oct 2019AY 2014-15

Bench: The Tribunal. Therefore, We Left With No Option But To Dismiss The Appeal In Limine For Want Of Prosecution. Support Is Drawn From The Order Of The Tribunals In The Case Of Commissioner Of Income Tax Vs. Multi Plan India (P) Ltd.; 38 Itd 320 (Del) & Estate Of Late Tukojirao Holka Vs. Cwt: 223 Itr480 (M.P.).

For Appellant: NoneFor Respondent: Shri Satish Solanki, Sr.DR

…t pursuing his appeal before the Tribunal. Therefore, we left with no option but to dismiss the appeal in limine for want of prosecution. Support is drawn from the order of the Tribunals in the case of Commissioner of Income Tax vs. Multi Plan India (P) Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holka vs. CWT: 223 ITR480 (M.P.). 3. Before parting, it is appropriate to add that in case the assessee can show that there was a reasonable cause for non-representation on the date of hearing, he would be at liberty if so advised to pray for a recall of this order. 4. In the result, both the appeals of the ass…

Anil Kanjibhai Patel, Ahmedabad vs. The ITO, Ward-2(1)(4), Ahmedabad

In the result, the appeal filed by the Assessee is dismissed

ITA 684/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad15 Oct 2019AY 2013-14

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

For Appellant: NoneFor Respondent: Shri Mudit Nagpal, Sr. D.R

…sessee though the notice fixing the date of hearing was served on Assessee, which indicates that the assessee is not interested in prosecuting the appeal, therefore, following the decision of ITAT Delhi Bench in the case of CIT Vs Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), we dismiss the appeal of the assessee in limine. The assessee shall however be at liberty to approach the Tribunal for recalling of this order, if prevented by sufficient cause for non-appearance on the date of hearing. 3. In the result, the appeal filed by the Assessee is dismissed. Order pronounced in Open Court on 15 - 10- 2019 (AMARJI…

Shri Dipak J. Shah, Baroda vs. DCIT, Central Circle-2, Baroda

In the result, the appeal filed by the Assessee is dismissed

ITA 637/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad15 Oct 2019AY 2012-13

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

For Appellant: NoneFor Respondent: Shri Mudit Nagpal, Sr. D.R

…sessee though the notice fixing the date of hearing was served on Assessee, which indicates that the assessee is not interested in prosecuting the appeal, therefore, following the decision of ITAT Delhi Bench in the case of CIT Vs Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), we dismiss the appeal of the assessee in limine. The assessee shall however be at liberty to approach the Tribunal for recalling of this order, if prevented by sufficient cause for non-appearance on the date of hearing. 3. In the result, the appeal filed by the Assessee is dismissed. Order pronounced in Open Court on 15 - 10- 2019 (AMARJI…

Bps Mineral Exports Pvt. Ltd, Ahmedabad vs. ITO, Ward-1(1)(2), Ahmedabad

In the result, the appeal filed by the Assessee is dismissed

ITA 241/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad15 Oct 2019AY 2013-14

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

For Appellant: NoneFor Respondent: Shri Mudit Nagpal, Sr. D.R

…sessee though the notice fixing the date of hearing was served on Assessee, which indicates that the assessee is not interested in prosecuting the appeal, therefore, following the decision of ITAT Delhi Bench in the case of CIT Vs Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), we dismiss the appeal of the assessee in limine. The assessee shall however be at liberty to approach the Tribunal for recalling of this order, if prevented by sufficient cause for non-appearance on the date of hearing. 3. In the result, the appeal filed by the Assessee is dismissed. Order pronounced in Open Court on 15 - 10- 2019 (AMARJI…

Shree Kamdhenu Gau Vikas Trust, Bhavnagar vs. Commissioner of Income Tax (Exemption), Ahmedabad

In the result, the appeal of the assessee is dismissed in limine

ITA 2218/AHD/2017[N.A]Status: DisposedITAT Ahmedabad15 Oct 2019

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No. 2218/Ahd/2017 "नधा"रण वष"/Assessment Year: Na Shree Kamdhenu Gau Vs. Commissioner Of Vikas Trust, Income-Tax (Exemption), At & Post : Sarvedi, Ahmedabad Tal : Sihar, Dist : Bhavnagar Pan : Aarts 6952 L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : None Revenue By : Shri Mudit Nagpal, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 23/08/2019 घोषणा क" तार"ख /Date Of Pronouncement: 15/10/2019 आदेश/O R D E R Per Rajpal Yadav: This Appeal By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income-Tax (Exemptions), Ahmedabad Dated 27.07.2017 Rejecting The Application Filed By The Assessee For Registration Of The Trust U/S 12Aa Of The Income-Tax Act, 1961. 2. None Appeared On Behalf Of The Appellant-Assessee When The Case Was Called Out For Hearing & No Adjournment Application Was Filed. Notice Of Hearing Was Sent Through The Departmental Representative Fixing The Date Of Hearing On 23.08.2019. The Departmental Representative Has Filed A Letter From The Income Tax Officer (Exemptions), Bhavnagar Dated 04.07.2019 Stating That The Said Notice Was Served Upon The Assessee On 04.07.2019. This Shows That The Assessee Is Not Interested In Pursuing With Its Appeal. Therefore, In View Of The Decision Of Hon'Ble Madhya Pradesh Shree Kamdhenu Gau Vikas Trust Vs. Cit (Exemption) For Ay: Na 2

For Appellant: NoneFor Respondent: Shri Mudit Nagpal, Sr DR
Section 12A

…radesh Shree Kamdhenu Gau Vikas Trust Vs. CIT (Exemption) For AY: NA 2 High Court in the case of Estate of Late Tukojirao Holka vs. CWT (1997) 223 ITR 480 (M.P.) and the decision of Hon'ble Delhi Tribunal in the case of CIT vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Delhi), we dismiss the appeal of the assessee in limine. 3. The assessee may, if so advised, file an application before this Tribunal for restoration of its appeal and hearing on merits by showing reasonable cause for not appearing before the Tribunal on the date of hearing. The Bench, if so satisfied, may recall its order and restore the appeal…

C H Robinson Worldwide Freight India Private Limited, Chennai vs. ACIT (OSD) Corporate Range - 1, Chennai

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

ITA 1913/CHNY/2019[2010-11]Status: DisposedITAT Chennai15 Oct 2019AY 2010-11

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Respondent: Ms.R.Anita,JCIT,D.R

…the Assessee and Ms.R.Anita represented on behalf of the Revenue. 3. It was submitted by the ld.AR that the ld.CIT(A) has dismissed the appeal of assessee by applying the principles laid in the case of C.I.T Vs. Multiplan (India) Private Ltd., reported in 38 ITD 320 (Delhi). It was a further submission that though the appeal had been posted for hearing on various occasions, the assessee’s authorized representative had appeared at most times and at some occasions, adjournments had been sought. The ld.AR has also filed an affidavit to the effect. It was a prayer that the assessee had no objection, if the issue…

Shree Hari Graphics Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-4(1)(3), Ahmedabad

In the result, the appeal filed by the Assessee is dismissed

ITA 465/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad14 Oct 2019AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

For Appellant: NoneFor Respondent: Shri Lalit P. Jain, Sr. D.R

…sessee though the notice fixing the date of hearing was served on Assessee, which indicates that the assessee is not interested in prosecuting the appeal, therefore, following the decision of ITAT Delhi Bench in the case of CIT Vs Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), we dismiss the appeal of the assessee in limine. The assessee shall however be at liberty to approach the Tribunal for recalling of this order, if prevented by sufficient cause for non-appearance on the date of hearing. 3. In the result, the appeal filed by the Assessee is dismissed. Order pronounced in Open Court on 14 - 10- 2019 (PRADIP…

Sri.Bobbanna, Bangalore vs. Income Tax Officer Ward-7(2), Bangalore

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

ITA 211/BANG/2019[2010-11]Status: DisposedITAT Bangalore11 Oct 2019AY 2010-11

Bench: Shri Arun Kumar Garodiaassessment Year : 2010-11 Shri Bobbanna, No. 485, Behind Keb Office, The Income Tax Subhashnagar, Officer, Vs. Nelamangala, Ward – 7 [2], Bangalore – 562 123. Bangalore. Pan: Awbpb4730B Appellant Respondent Assessee By : Shri Nanjesh Prasad, Advocate : Shri Ganesh R. Ghale, Standing Revenue By Counsel For Dept. Date Of Hearing : 25.09.2019 Date Of Pronouncement : 11.10.2019

For Appellant: Shri Nanjesh Prasad, Advocate
Section 143Section 147Section 148Section 234Section 234ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER Assessment Year : 2010-11 Shri Bobbanna, No. 485, Behind KEB Office, The Income Tax Subhashnagar, Officer, Vs. Nelamangala, Ward – 7 [2], Bangalore – 562 123. Bangalore. PAN: AWBPB4730B APPELLANT RESPONDENT Assessee by : Shri Nanjesh Prasad, Advocate : Shri Ganesh R. Ghale, Standing Revenue by counsel for Dept. Date of hearing : 25.09.2019 Date of Pronouncement : 11.10.2019 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by the assessee and the same is directed against the orde…