CIT v. Multiplan India Ltd.

M/S Anglican India Consultancy Pvt. Ltd, New Delhi vs. ACIT, New Delhi

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

Bench: Shri G.D. Agrawal & Shri K.Narasimha Chary

…is not interested in prosecuting the appeal. We are left with no option but to hold that the appeal ofthe assessee is liable to be dismissed for non prosecution. 3. We find support from the decision in Commissioner of Income-tax vs Multiplan India (P) Ltd.: 38 ITD 320(Del) wherein there was no representation for the appellant in the appeal filed by the revenue before the Tribunal, on the date of hearing, nor any communication for adjournment was received as to why the appellant had chosen to remain absent on that date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as unad…

Smt. Santosh Sethi, Kanpur vs. ITO, Dehradun

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

Bench: Shri G.D. Agarwal & Shri K.Narasimha Chary

…is not interested in prosecuting the appeal. We are left with no option but to hold that the appeal of the assessee is liable to be dismissed for non prosecution. 3. We find support from the decision in Commissioner of Income-tax vs Multiplan India (P) Ltd.: 38 ITD 320(Del) wherein there was no representation for the appellant in the appeal filed by the revenue before the Tribunal, on the date of hearing, nor any communication for adjournment was received as to why the appellant had chosen to remain absent on that date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as unad…

Smt. Santosh Sethi, Kanpur vs. ITO, Dehradun

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

Bench: Shri G.D. Agarwal & Shri K.Narasimha Chary

…is not interested in prosecuting the appeal. We are left with no option but to hold that the appeal of the assessee is liable to be dismissed for non prosecution. 3. We find support from the decision in Commissioner of Income-tax vs Multiplan India (P) Ltd.: 38 ITD 320(Del) wherein there was no representation for the appellant in the appeal filed by the revenue before the Tribunal, on the date of hearing, nor any communication for adjournment was received as to why the appellant had chosen to remain absent on that date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as unad…

Smt. Santosh Sethi, Kanpur vs. ITO, Dehradun

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

Bench: Shri G.D. Agarwal & Shri K.Narasimha Chary

…is not interested in prosecuting the appeal. We are left with no option but to hold that the appeal of the assessee is liable to be dismissed for non prosecution. 3. We find support from the decision in Commissioner of Income-tax vs Multiplan India (P) Ltd.: 38 ITD 320(Del) wherein there was no representation for the appellant in the appeal filed by the revenue before the Tribunal, on the date of hearing, nor any communication for adjournment was received as to why the appellant had chosen to remain absent on that date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as unad…

M/S. Samarpan Charitable Trust, Meerut vs. CIT(E), Lucknow

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

Bench: Shri R.K. Panda & Shri Kuldip Singhassessment Year: Na Samarpan Charitable Trust, Vs. Cit(E), C/O M/S Anuj Goyal & Co., Cas, 5, Ashok Marg, 204, Deep Complex, Lucknow. Begum Bridge Road, Meerut. Pan : Aaots0768H (Appellant) (Respondent) Appellant By : None Respondent By: Ms Ashima Neb, Sr.Dr Date Of Hearing : 18.12.2018 Date Of Pronouncement: 18.12.2018 Order Per R.K. Panda, Am: This Appeal By The Assessee Is Directed Against The Order Dated 30Th March, 2015 Of The Cit(E), Lucknow, Passed U/S 80G(5)(Vi) Of The Income-Tax Act, 1961. 2. None Appeared On Behalf Of The Assessee. It Is Seen That On Earlier Occasions The Matter Got Adjourned Three Times Due To Non-Appearance On Behalf Of The Assessee/At The Written Request Of The Assessee. Today Also, None Has Appeared On Behalf Of The Assessee Nor Any Application For Adjournment Was Filed. The Notice Sent To The Assessee Has Been Returned By The Postal Authorities With The Remarks “No Such Trust

…n:- “If the party, at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for preparation of the reference, the court is not bound to answer the reference.” 3. Commissioner of Income-tax vs. Multiplan India (P.) Ltd, 38 ITD 320 (Del.), wherein the appeal filed by the revenue before the Tribunal, was fixed for hearing. But on the date of hearing nobody represented the revenue/appellant nor any communication for adjournment was received. There was no communication or information as to why the revenue chose to remain absent on that date. The Tribunal on the basis of inheren…

M/S. Griha Pravesh Buildtech (P) Ltd., Noida vs. ACIT (TDS), Noida

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

Bench: Shri G.D. Agrawal & Shri K.Narasimha Chary

…is not interested in prosecuting the appeal. We are left with no option but to hold that the appeal of the assessee is liable to be dismissed for non prosecution. 3. We find support from the decision in Commissioner of Income-tax vs Multiplan India (P) Ltd.: 38 ITD 320(Del) wherein there was no representation for the appellant in the appeal filed by the revenue before the Tribunal, on the date of hearing, nor any communication for adjournment was received as to why the appellant had chosen to remain absent on that date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as unad…

M/S. Griha Pravesh Buildtech (P) Ltd., Noida vs. ACIT (TDS), Noida

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

Bench: Shri G.D. Agrawal & Shri K.Narasimha Chary

…is not interested in prosecuting the appeal. We are left with no option but to hold that the appeal of the assessee is liable to be dismissed for non prosecution. 3. We find support from the decision in Commissioner of Income-tax vs Multiplan India (P) Ltd.: 38 ITD 320(Del) wherein there was no representation for the appellant in the appeal filed by the revenue before the Tribunal, on the date of hearing, nor any communication for adjournment was received as to why the appellant had chosen to remain absent on that date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as unad…

M/S Religare Housing Development Finance Corporation Ltd., New Delhi vs. DCIT, New Delhi

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

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

…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…

Sh. Satish Sharma, Faridabad vs. Pr. CIT, Faridabad

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

Bench: Shri G.D. Agrawal & Shri K.Narasimha Charyassessment Year: 2010-11 & Satish Sharma, S/O: Sh Shyamlal Sharma Vs Cit, Faridabad 424 B, Sainik Colony, Faridabad Pan No. Angps6646F

…is not interested in prosecuting the appeal. We are left with no option but to hold that the appeal of the assessee is liable to be dismissed for non prosecution. 3. We find support from the decision in Commissioner of Income-tax vs Multiplan India (P) Ltd.: 38 ITD 320(Del) wherein there was no representation for the appellant in the appeal filed by the revenue before the Tribunal, on the date of hearing, nor any communication for adjournment was received as to why the appellant had chosen to remain absent on that date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as unad…

M/S. Cane Development Council, Mansoorpur, Uttar Pradesh vs. DCIT, Muzaffarnagar

Bench: Shri Kuldip Singh & Shri A.N.Misshra

…rested in prosecution of the present appeal. 3. Keeping in view the legal position that mere issuance of notice does not amount to admission of appeal and this issue has been squarely decided by Hon’ble ITAT in the case of CIT vs. Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del.), the present appeal is hereby dismissed for want of prosecution with liberty to the assessee to file an application to recall the order subject to demonstrate that he was prevented by sufficient cause from putting his appearance at the time of hearing. 4. In view of above, appeal filed by assessee is dismissed as unadmitted for want of pr…

Simla, Delhi vs. ACIT, New Delhi

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

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2009-10 Simla House No.4402, Vs. Acit, Bhahuji Lekhraj, Pahari Dhiraj, Circle-39(1), New Delhi Delhi Pan :Ewaps4343Q (Appellant) (Respondent) Appellant By None Respondent By Smt. Naina Soin Kapil, Sr.Dr

…assessee is not interested in prosecution of his appeal. 3. Considering the facts of the case and keeping in view the provisions of Rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1963 as were considered in the case of CIT vs. Multiplan India Ltd., (38 ITD 320)(Del), the assessee’s appeal is liable to be dismissed for want of prosecution. 4. The Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT (223 ITR 480) has held as under: 2 "if the party, at whose instance the reference is made, fails 'to appear at the hearing, or fails in taking steps for preparation of the…

Sh. Ramesh Sharma, New Delhi vs. DCIT, New Delhi

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

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2011-12 Sh. Ramesh Sharma, Vs. Dcit, 19, Poorvi Marg, 3Rd Floor, Vasant Central Circle-16, New Delhi Vihar, New Delhi Pan :Akyps3876J (Appellant) (Respondent) Appellant By None Respondent By Smt. Naina Soin Kapil, Sr.Dr

…assessee is not interested in prosecution of his appeal. 3. Considering the facts of the case and keeping in view the provisions of Rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1963 as were considered in the case of CIT vs. Multiplan India Ltd., (38 ITD 320)(Del), the assessee’s appeal is liable to be dismissed for want of prosecution. 4. The Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT (223 ITR 480) has held as under: 2 "if the party, at whose instance the reference is made, fails 'to appear at the hearing, or fails in taking steps for preparation of the…

Jagat Singh, Muzaffarnagar vs. ITO, Ward-1(2), Muzaffarnagar

In the result appeal of the assessee is dismissed in limine

Bench: Shri Amit Shuklaassessment Year: 2014-15 Jagat Singh, Vs. Ito, Ward – 1(2) 185, North Civil Lines, Muzaffarnagar Muzaffarnagar, Pan Dbkps9675H Uttar Pradesh

…t the assessee is not interested in the prosecution of appeal. 4. Considering the facts and keeping in view the provisions of Order V Rule 19A of the Income-tax Appellate Tribunal Rules, as were considered in the cases of CIT vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del); and Late Tukoji Rao Holkar, 223 ITR 480 (MP), I dismiss this appeal filed by the assessee. The assessee, if so advised, shall be free to move this Tribunal praying for recalling of this order and explaining the reasons for non-compliance etc. and if the Bench is so satisfied about the reasons etc., then this order shall be recalled. 5. In…

M/S Natraj Buildhome Pvt. Ltd., New Delhi vs. ITO, New Delhi

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

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2010-11

…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. 2 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). 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, t…

M/S Real Time Systems Ltd., New Delhi vs. ITO, New Delhi

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

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2011-12

…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. 2 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). 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, t…