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.

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 320)

Accurach Acrylics P. Ltd, Koratty, Trchur vs. The ITO, WD-1, Alappuzha

In the result, the appeal and stay application filed by the assessee are dismissed

ITA 574/COCH/2018[2012-13]Status: DisposedITAT Cochin06 Mar 2019AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: --- None ---For Respondent: Smt.A.S.Bindhu, Sr.DR

…/2018. 2 M/s.Accurach Acrylics (P) Ltd. judgment of the Hon’ble Madhya Pradesh High Court in the case of Estate of Tukoji Rao Holkar v. CWT [(1997) 223 ITR 480 (MP)] and the decision of the Delhi Bench of the Tribunal in CIT v. Multiplan India P. Ltd. [(1991) 38 ITD 320]. However, if the assessee so desires, shall be free to move an application to this Tribunal praying for recalling of this order, after explaining reasonable cause for non-appearance before the Tribunal on the date of hearing. 3. In the result, the appeal and stay application filed by the assessee are dismissed. Order pronounced on this 06th day…

Shri Sureshbhai Dalpatbhai Desai, HUF, Mumbai vs. The Income Tax Officer, Ward-1, Palanpur

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

ITA 3020/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad06 Mar 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No. 3020/Ahd/2014 ("नधा"रण वष" / Assessment Year : 2009-10) Sureshbhai Dalpatbhai Ito बनाम/ Desai Huf Ward 1 Palanpur Vs. C/O. Income Tax Office 2Nd 18, Shankar Mahal, Sophia College, Lane, Floor, Shri Hari Complex, Beach Candy Line, Abu Highway, Palanpur- Mumbai- 400026 385001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aae Hd4 093 E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : None ""यथ" क" ओर से / Vinod Tanwani, Sr. Dr Respondent By : सुनवाई क" तार"ख / Date Of 05/03/2019 Hearing घोषणा क" तार"ख /Date Of 06/03/2019 Pronouncement आदेश/O R D E R Per Pradip Kumar Kedia - Am:

For Appellant: None

…at 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 Holkar vs. CWT: 223 ITR 480 (M.P.). 3. 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, it would be at liberty, if so advised, to seek for a recall of this order. 4. In the result, appea…

Kamla Devi, New Delhi vs. ITO, Ward- 2(1), Noida

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

ITA 2154/DEL/2018[2008-09]Status: DisposedITAT Delhi06 Mar 2019AY 2008-09

Bench: Shri H.S. Sidhua.Y.: 2008-09

For Appellant: NoneFor Respondent: SH. S.L. ANURAGI, SR. DR

…dress. In view of above, it is thus inferred that the assessee is not interested in prosecution of her Appeal. 4. Having regard to Rule 19(2) of ITAT Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Page 1 of 3 Court’s decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), I treat this appeal as unadmitted and dismiss the same. I would like to clarify that subsequently if the assessee explains the reasons for non appearance and if the Bench is so satisfied, the matter may be recalled f…

Vishal Gupta, New Delhi vs. ITO, Ward-41(3), New Delhi

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

ITA 2135/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Mar 2019AY 2014-15

Bench: Shri H.S. Sidhua.Y.: 2014-15

For Appellant: NoneFor Respondent: SH. S.L. ANURAGI, SR. DR

…dress. In view of above, it is thus inferred that the assessee is not interested in prosecution of his Appeal. 4. Having regard to Rule 19(2) of ITAT Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), I treat this appeal as unadmitted and dismiss the same. I Page 1 of 3 would like to clarify that subsequently if the assessee explains the reasons for non appearance and if the Bench is so satisfied, the matter may be recalled f…

Rajeshwari Devi, Shamli vs. ITO, Ward-1(5), Shamli

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

ITA 1078/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Mar 2019AY 2010-11

Bench: Shri H.S. Sidhua.Y.: 2010-11

For Appellant: NoneFor Respondent: SH. S.L. ANURAGI, SR. DR

…dress. In view of above, it is thus inferred that the assessee is not interested in prosecution of her Appeal. 4. Having regard to Rule 19(2) of ITAT Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), I treat this appeal as unadmitted and dismiss the same. I Page 1 of 3 would like to clarify that subsequently if the assessee explains the reasons for non appearance and if the Bench is so satisfied, the matter may be recalled f…

M/S Rana Iron & Power Ltd., Muzaffarnagar vs. DCIT, Muzaffarnagar

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

ITA 3617/DEL/2016[2009-10]Status: DisposedITAT Delhi06 Mar 2019AY 2009-10

Bench: Smt. Diva Singh & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Ms. Ashima Neb, Sr. DR

Section 253

…m of appeal to the respondent either before or with such notice, (2) The issue of the notice referred to in sub-rule (I) shall not by. itself be deemed to mean that the appeal has been admitted." B. The ITAT in the-case of CIT Vs. Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del.) had occasion to consider the aspect of-admissibility of appeal for hearing by observing as under: "4. A judicial body has certain inherent powers. Decisions are .taken for the purpose of proper and .expeditious disposal of the appeals in present climate-of mounting arrears partly due to appeals being filed without proper application of min…

M/S. Ns Papers Ltd., Muzaffarnagar vs. DCIT, Muzaffarnagar

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

ITA 3616/DEL/2016[2011-12]Status: DisposedITAT Delhi06 Mar 2019AY 2011-12

Bench: Smt Diva Singh & Shri Anadee Nath Misshra

…aid date, it can be safely presumed that the assessee is not serious in pursuing the appeal filed. In view thereof considering Rule 19 of the ITAT Rules 1963 and following the precedent as laid down in Commissioner of Income-Tax vs. Multi Plan India (P) Ltd.; 38 ITD 320 (Del) we dismiss the 2 appeal for non representation. Support is drawn from Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P). In the said case while dismissing the reference made at the instance of the assessee in default the Hon’ble Court made following observations in their order- “If the party, at whose instance the reference is made,…

M/S. Vayam Technologies Ltd., New Delhi vs. Pr. CIT, New Delhi

In the result, the appeal of the assessee is dismissed, as indicated above

ITA 2061/DEL/2016[2011-12]Status: DisposedITAT Delhi06 Mar 2019AY 2011-12

Bench: : Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2011-12

…ely inferred that the assessee is not serious in pursuing its appeal. In the circumstances, the only alternative left with us is to dismiss the appeal of the assessee in limine. Support is drawn from the order of Tribunal in CIT vs. Multi Plan India (P) Ltd., 38 ITD 320 (Del.) and of M.P. High Court in Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (MP). 2 3. Before parting, we think it appropriate to add that in case the assessee is able to show reasonable cause for non-representation on the date of hearing, then it may, if so advised, pray for recall of this order and decision on merits. 4. In the result…

Tractebel Engineering Sa, Delhi vs. DCIT (International Taxation), New Delhi

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

ITA 6270/DEL/2015[2012-13]Status: DisposedITAT Delhi06 Mar 2019AY 2012-13

Bench: Shri H.S. Sidhu & Shri L.P. Sahua.Y.: 2012-13

For Appellant: NoneFor Respondent: SH. AMIT KATOCH, SR. DR

…of above, it is thus inferred that the assessee is not interested in prosecution of its Appeal. Page 1 of 2 4. Having regard to Rule 19(2) of ITAT Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s decsion in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), we treat these appeals as unadmitted and dismiss the same. We would like to clarify that subsequently if the assessee explains the reasons for non appearance and if the Bench is so satisfied, the matter may be recalled for the purp…

M/S.Genistra Construction Private Limited, Kolkata vs. ITO, Ward - 6(3), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 1252/KOL/2018[2012-13]Status: DisposedITAT Kolkata05 Mar 2019AY 2012-13

Bench: Shri P.M. Jagtap & Shri S. S. Viswanethra Ravi, Jm] I.T.A. No. 1252/Kol/2018 Assessment Year: 2012-13 M/S. Genistra Construction Pvt. Ltd.,.................................………………………………….Appellant Co/O. M/S. N.K. Banka & Associates, 1, British India Street, New Building, 1St Floor, Room No. 113, Kolkata – 700 069. [Pan: Aaecg 4943 P] Ito Ward 6(3), Kolkata...................………………………………………………………..........Respondent P-7, Chowringhee Square, Kolkata – 700 069. Appearances By: None Appearing On Behalf Of The Assessee. Shri Radhey Shyam Cit, Dr Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : March 05, 2019 Date Of Pronouncing The Order : March 05, 2019 Order

…This principle is embodied in the well known dictum – “vigilantibus, non dormientibus, jura subvenient”. Considering the facts and keeping in mind the provisions of Rule 19(2) of the ITAT Rules as was considered in the case of CIT vs Multiplan India Pvt. Ltd. 38 ITD 320 (Del) and the judgment of the Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Halkar vs C.W.T. reported in 223 ITR 480, we treat this appeal as unadmitted and dismiss the same for non-prosecution. 4. In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 5th March, 2019. (S. S. Visw…

Shri Hitesh Chandrakant Shah, Vadodara vs. The Dy. CIT, Circle-2(1)2, Vadodara

Appeals of the assessee stand dismissed for want of prosecution following decision of the ITAT,

ITA 2082/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad04 Mar 2019AY 2009-10

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No.2081 & 2082/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2009-2010 Shri Hitesh Chandrakant Shah Vs. Dcit, Cir.2(1)(2) Prakash Chemicals Agencies Baroda. Mahajan Lane Raopura, Vadodara.

For Appellant: NoneFor Respondent: Shri Virendra Singh, Sr.DR

…is, it is presumed that the assessee is not interested in prosecuting its appeals before the Tribunal, therefore, appeals of the assessee stand dismissed for want of prosecution following decision of the ITAT, Delhi Bench in CIT Vs. Multiplan India Pvt. Ltd., 38 ITD 320 (Delhi). Order pronounced in the Court on 4th March, 2019. (RAJPAL YADAV) JUDICIAL MEMBER Ahmedabad; Dated 04/03/2019…

Shri Hitesh Chandrakant Shah, Vadodara vs. The Dy. CIT, Circle-2(1)2, Vadodara

Appeals of the assessee stand dismissed for want of prosecution following decision of the ITAT,

ITA 2081/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad04 Mar 2019AY 2009-10

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No.2081 & 2082/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2009-2010 Shri Hitesh Chandrakant Shah Vs. Dcit, Cir.2(1)(2) Prakash Chemicals Agencies Baroda. Mahajan Lane Raopura, Vadodara.

For Appellant: NoneFor Respondent: Shri Virendra Singh, Sr.DR

…is, it is presumed that the assessee is not interested in prosecuting its appeals before the Tribunal, therefore, appeals of the assessee stand dismissed for want of prosecution following decision of the ITAT, Delhi Bench in CIT Vs. Multiplan India Pvt. Ltd., 38 ITD 320 (Delhi). Order pronounced in the Court on 4th March, 2019. (RAJPAL YADAV) JUDICIAL MEMBER Ahmedabad; Dated 04/03/2019…

Neelgaur Trust, Kolkata vs. CIT(Exemption) Kolkata, Kolkata

In the result, the appeal of the assessee is dismissed for non-prosecution

ITA 85/KOL/2017[]Status: DisposedITAT Kolkata01 Mar 2019

Bench: Shri A.T. Varkey, Jm & Dr. A.L.Saini, Am Neelgaur Trust Vs. Cit(E), Kolkata

For Appellant: NoneFor Respondent: Shri Robin Chowdhury, Addl. CIT

Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI A.T. VARKEY, JM & DR. A.L.SAINI, AM Neelgaur Trust Vs. CIT(E), Kolkata 5, Dr.Rajendra Prasad Sarani, 9th Floor, Kolkata-700001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAATN 4210 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Appellant by : None Revenue by : Shri Robin Chowdhury, Addl. CIT सुनवाई क" तार"ख / Date of Hearing : 27/02/2019 घोषणा क" तार"ख/Date of Pronouncement: 01/03/2019 आदेश / O R D E R Per Dr. Arjun Lal Saini, AM: The captioned appeal filed by the assessee, pertaining to assessment year 2009-10, is directed against the order…