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 367,518 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. Skb Tradex Pvt. Ltd., Delhi vs. Pr. CIT- 8, New Delhi

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

ITA 2756/DEL/2017[2007-08]Status: DisposedITAT Delhi15 Oct 2018AY 2007-08

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishiskb Traders Pvt Ltd Vs. Pr. Cit -8 2654/1, Gali Raghunandan New Delhi Zere Fasi, Ward No. Iii Naya Bazar Delhi Pan Aakcs5499Q (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri S S Rana CIT DR
Section 263

…e reference is made, fails to appear at the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, this court is not bound to answer the reference. (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 for hearing but on the date of hearing nobody represented the revenue / applicant, nor any communication for adjournment was 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 pow…

Gi India Security Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 3607/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Oct 2018AY 2010-11

Bench: Shri R.K. Panda & Shri Kuldip Singhassessment Year: 2010-11 Gi India Security Pvt. Ltd., Vs. Dcit, A-264, 1St Floor, Circle-12(1), Okhla Industrial Area, Phase-I, New Delhi. New Delhi. Pan : Aaccg4744Q (Appellant) (Respondent) Appellant By : None Respondent By: Shri B.P. Singh, Sr.Dr Date Of Hearing : 15.10.2018 Date Of Pronouncement: 15.10.2018 Order Per R.K. Panda, Am: This Appeal By The Assessee Is Directed Against The Order Dated 23Rd March, 2015 Of The Cit(A)-15, New Delhi Relating To Assessment Year 2010-11. 2. None Appeared On Behalf Of The Assessee. It Was Seen That On The Last

For Appellant: NoneFor Respondent: Shri B.P. Singh, Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2010-11 GI India Security Pvt. Ltd., Vs. DCIT, A-264, 1st Floor, Circle-12(1), Okhla Industrial Area, Phase-I, New Delhi. New Delhi. PAN : AACCG4744Q (Appellant) (Respondent) Appellant by : None Respondent by: Shri B.P. Singh, Sr.DR Date of Hearing : 15.10.2018 Date of Pronouncement: 15.10.2018 ORDER PER R.K. PANDA, AM: This appeal by the assessee is directed against the order dated 23rd March, 2015 of the CIT(A)-15, New Delhi relating to Assessment Ye…

Harsha Bharatbhai Popat, Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-5(3), Ahmedabad

In the result, the appeal is dismissed in limine

ITA 710/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad12 Oct 2018AY 2012-13

Bench: Shri Pramod Kumar] Assessment Year : 2012-13

Section 143(3)

…the case of Estate of Late Tukojirao Holkar vs. CWT (1997) 223 ITR 480 (M.P.) SMC-ITA No. 710/Ahd/2017 Harsha Bharatbhai Popat Vs. DCIT AY : 2012-13 Page 2 of 2 and the decision of Hon'ble Delhi Tribunal in the case of CIT vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Delhi), I dismiss the appeal of the assessee in limine. 3 The assessee may, if so advised, file an application before this Tribunal for restoration of her 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 t…

Shri Maheshkumar Vitthalbhai Patel, Ahmedabad vs. The Income Tax Officer, Ward-7(2)(4), Ahmedabad

In the result, the appeal is dismissed in limine

ITA 2627/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad12 Oct 2018AY 2010-11

Bench: Shri Pramod Kumar] Assessment Year : 2010-11

Section 143(3)

…his appeal. Therefore, in view of the decision of Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar 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), I dismiss the appeal of the assessee in limine. SMC-ITA No. 2627/Ahd/2016 Maheshkumar Vitthalbhai Patel Vs. ITO AY : 2010-11 Page 2 of 2 3 The assessee may, if so advised, file an application before this Tribunal for restoration of his appeal and hearing on merits by showing reasonable cause for not appearing before the Tribunal on the…

Vishrant Asharam, Belagavi vs. Commissioner of Income Tax, Bengaluru

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

ITA 2599/BANG/2017[2017-18]Status: DisposedITAT Bangalore12 Oct 2018AY 2017-18

Bench: Shri Sunil Kumar Yadav & Shri Arun Kumar Garodiaassessment Year : 2017-18

For Appellant: NoneFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 12A

…and there is no request for adjournment. Page 2 of 2 Hence it is inferred that the assessee is not interested in prosecuting this appeal. 3. Hence, respectfully following the Tribunal order rendered in the case of CIT Vs. Multiplan India Ltd. as reported in 38 ITD 320 (Del), we dismiss this appeal of the assessee as unadmitted. 4. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on the date mentioned on the caption page. (SUNIL KUMAR YADAV) Accountant Member Bangalore, Dated, the 12th October, 2018. /MS/ Copy to: 1. Appellant 4. CIT(A) 2. Respondent 5. DR, ITAT,…

Shri Dinesh Kumar Mangla, Haryana vs. Pr. CIT, Faridabad

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

ITA 3486/DEL/2015[2010-11]Status: DisposedITAT Delhi11 Oct 2018AY 2010-11

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastavaassessment Year: 2010-11 Dinesh Kumar Mangla Vs Pr. Cit R/O. H. No. 1025, Village Prithla, Cgo Complex, Distt. Palwal B-Block, Nh-Iv Haryana Faridabad (Pan: Ajppm4202L) (Appellant) (Respondent) Appellant By : None Respondent By : Smt. Aparna Karan, Cit(Dr) Date Of Hearing: 10.10.2018 Date Of Pronouncement : 11.10.2018

For Appellant: NoneFor Respondent: Smt. Aparna Karan, CIT(DR)

…that the assessee is not interested in pursuing the appeal filed. We, therefore, have no option but to dismiss the appeal preferred by the assessee, placing reliance on the ratio of decisions in the following cases:- 1. CIT Vs Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del); and 2. Late Tukoji Rao Holkar vs CWT (1996) 223 ITR 480 (MP) 3. In the result, the appeal filed by the assessee is dismissed for non-prosecution. Order pronounced in the open court on 11th October, 2018. (G.D.AGRAWAL) JUDICIAL MEMBER Dated: 11th OCTOBER , 2018 ‘BR’…

ITO, Gurgaon vs. M/S. M.M. Educational Institute, Gurgaon

The appeals are dismissed

ITA 3266/DEL/2015[2010-11]Status: DisposedITAT Delhi11 Oct 2018AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 268A

…to the assessee, none appeared for the assessee on 18/7/2018 as well as on 10/10/2018. 3. Having regard to Rule 19(2) of Income Tax Appellate Tribunal 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 case of Estate of Late Tukojirao Holkar Vs. CWT [223 ITR 480 (MP)], the appeal filed by the assessee is treated as un-admitted and dismissed. 4. In result, the appeal of the assessee being ITA No. 2827/Del/2015 is dismissed for non prosecution. 5. As regards the Revenue’s appeal, from…

M M Educational Institute, Gurgaon vs. ITO, Gurgaon

The appeals are dismissed

ITA 2827/DEL/2015[2010-11]Status: DisposedITAT Delhi11 Oct 2018AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 268A

…to the assessee, none appeared for the assessee on 18/7/2018 as well as on 10/10/2018. 3. Having regard to Rule 19(2) of Income Tax Appellate Tribunal 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 case of Estate of Late Tukojirao Holkar Vs. CWT [223 ITR 480 (MP)], the appeal filed by the assessee is treated as un-admitted and dismissed. 4. In result, the appeal of the assessee being ITA No. 2827/Del/2015 is dismissed for non prosecution. 5. As regards the Revenue’s appeal, from…

M/S Motors & Controls, Kolkata vs. CIT (A)-Xx, Kolkata

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

ITA 370/KOL/2014[2009-10]Status: DisposedITAT Kolkata10 Oct 2018AY 2009-10

Bench: Sri J. Sudhakar Reddy] I.T.A. No. 370/Kol/2014 Assessment Year: 2009-10 M/S. Motors & Controls…………………………………………………….…….……...Appellant Moon House 5Th Floor Room No. 31 21, Ganesh Chandra Avenue Kolkata – 700 013 [Pan : Aaffm 0834 K] Income Tax Officer, Ward-35(4), Kolkata………...……………………..…. Respondent Appearances By: None, Appeared On Behalf Of The Assessee. Shri Kalyan Nath, Addl. Cit, Dr Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : September 5Th , 2018 Date Of Pronouncing The Order : October 10Th , 2018 O R D E R Per J. Sudhakar Reddy :-

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member] I.T.A. No. 370/Kol/2014 Assessment Year: 2009-10 M/s. Motors & Controls…………………………………………………….…….……...Appellant Moon House 5th Floor Room No. 31 21, Ganesh Chandra Avenue Kolkata – 700 013 [PAN : AAFFM 0834 K] Income Tax Officer, Ward-35(4), Kolkata………...……………………..…. Respondent Appearances by: None, appeared on behalf of the assessee. Shri Kalyan Nath, Addl. CIT, DR appearing on behalf of the Revenue. Date of concluding the hearing : September 5th , 2018 Date of pronouncing the order : October 10t…

Durlabh Singh, Sangrur vs. ITO, Ward Sunam Hq, Sangrur

In the result, appeal of the assessee is dismissed

ITA 294/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh09 Oct 2018AY 2013-14
For Appellant: NoneFor Respondent: Smt. Chander Kanta, Sr.DR

…be serious in pursuing the appeal filed. Accordingly, it is deemed appropriate to dismiss the appeal filed. Support is from the order of the ITAT Delhi Benches in the case of CIT Vs ITA -294/CHD/2018 A.Y.2013-14 Page 2 of 2 Multiplan India Pvt. Ltd. (1991) 38 ITD 320 and the decision of Hon'ble Madhya Pradesh High Court in the case of Late Shri Tukoji Rao Holkar Vs Wealth Tax Commissioner 223 ITR 480 (MP) etc. 3. Before parting, it is appropriate to add that in the eventuality 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 t…

M/S Bcl Homes Ltd, Mohali vs. Deputy Commissioner of Income Tax, Chandigarh

In the result, all the appeals of the assessee are dismissed in limine

ITA 473/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh09 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 470 To 473/Chd/2017 "नधा"रण वष" / Assessment Years : 2010-11 To 2012-13 M/S Bcl Homes Ltd., The Dcit, Central Circle-1, बनाम Vilalge Kishanpur, Nac, Chandigarh Zirakpur, Mohali "थायी लेखा सं./Pan No: Aadcb4876D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Dr. Gulsan Raj CIT DR

…ed in well-known dictum, “VIGILANTIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT’. Considering the facts and keeping in view the provisions of rule 19(2) of the Income-tax Appellate Tribunal Rules as were considered in the case of CIT vs. Multiplan India Ltd., (38 ITD 320)(Del), we treat these appeals as unadmitted. 3. Similar view has been taken by the Hon’ble Madhya Pradesh High Court in the case of Estate of Late ‘Tukojirao Holkar vs. CWT’ (223 ITR 480) wherein it has been held as under: “if the party, at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for prep…

M/S Bcl Homes Ltd, Mohali vs. Deputy Commissioner of Income Tax, Chandigarh

In the result, all the appeals of the assessee are dismissed in limine

ITA 472/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh09 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 470 To 473/Chd/2017 "नधा"रण वष" / Assessment Years : 2010-11 To 2012-13 M/S Bcl Homes Ltd., The Dcit, Central Circle-1, बनाम Vilalge Kishanpur, Nac, Chandigarh Zirakpur, Mohali "थायी लेखा सं./Pan No: Aadcb4876D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Dr. Gulsan Raj CIT DR

…ed in well-known dictum, “VIGILANTIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT’. Considering the facts and keeping in view the provisions of rule 19(2) of the Income-tax Appellate Tribunal Rules as were considered in the case of CIT vs. Multiplan India Ltd., (38 ITD 320)(Del), we treat these appeals as unadmitted. 3. Similar view has been taken by the Hon’ble Madhya Pradesh High Court in the case of Estate of Late ‘Tukojirao Holkar vs. CWT’ (223 ITR 480) wherein it has been held as under: “if the party, at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for prep…

Bcl Homes Ltd, Mohali vs. Deputy Commissioner of Income Tax, Chandigarh

In the result, all the appeals of the assessee are dismissed in limine

ITA 471/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh09 Oct 2018AY 2011-12

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 470 To 473/Chd/2017 "नधा"रण वष" / Assessment Years : 2010-11 To 2012-13 M/S Bcl Homes Ltd., The Dcit, Central Circle-1, बनाम Vilalge Kishanpur, Nac, Chandigarh Zirakpur, Mohali "थायी लेखा सं./Pan No: Aadcb4876D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Dr. Gulsan Raj CIT DR

…ed in well-known dictum, “VIGILANTIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT’. Considering the facts and keeping in view the provisions of rule 19(2) of the Income-tax Appellate Tribunal Rules as were considered in the case of CIT vs. Multiplan India Ltd., (38 ITD 320)(Del), we treat these appeals as unadmitted. 3. Similar view has been taken by the Hon’ble Madhya Pradesh High Court in the case of Estate of Late ‘Tukojirao Holkar vs. CWT’ (223 ITR 480) wherein it has been held as under: “if the party, at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for prep…

M/S Bcl Homes Ltd, Mohali vs. Deputy Commissioner of Income Tax, Chandigarh

In the result, all the appeals of the assessee are dismissed in limine

ITA 470/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh09 Oct 2018AY 2010-11

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 470 To 473/Chd/2017 "नधा"रण वष" / Assessment Years : 2010-11 To 2012-13 M/S Bcl Homes Ltd., The Dcit, Central Circle-1, बनाम Vilalge Kishanpur, Nac, Chandigarh Zirakpur, Mohali "थायी लेखा सं./Pan No: Aadcb4876D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Dr. Gulsan Raj CIT DR

…ed in well-known dictum, “VIGILANTIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT’. Considering the facts and keeping in view the provisions of rule 19(2) of the Income-tax Appellate Tribunal Rules as were considered in the case of CIT vs. Multiplan India Ltd., (38 ITD 320)(Del), we treat these appeals as unadmitted. 3. Similar view has been taken by the Hon’ble Madhya Pradesh High Court in the case of Estate of Late ‘Tukojirao Holkar vs. CWT’ (223 ITR 480) wherein it has been held as under: “if the party, at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for prep…

Shri Vasantbhai B. Thakkar, Ahmedabad vs. The Income Tax Officer, Ward-3(3)(5), Ahmedabad

In the result, the appeal is dismissed in limine

ITA 451/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad09 Oct 2018AY 2013-14

Bench: Shri Pramod Kumar] Assessment Year : 2013-14

Section 143(3)

…his appeal. Therefore, in view of the decision of Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar 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), I dismiss the appeal of the assessee in limine. 3 The assessee may, if so advised, file an application before this Tribunal for restoration of his appeal and hearing on merits by showing reasonable cause for not appearing before the Tribunal on the date of hearing. The Bench, if so SMC-ITA No. 451/Ahd/2017 Vasantbhai B Thakkar Vs. ITO A…

Shri Rameshchandra Vadilal Shah, Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-6(1), Ahmedabad

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

ITA 3150/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad09 Oct 2018AY 2012-13

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

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

…one appeared on behalf of the assessee before us. It appears that assessee is not inclined to pursue his appeal. Therefore, adjournment application is rejected. Thus 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 11 - 10- 2018 (AMARJ…

M/S R. Piyarelall Iron & Steel (P) Ltd., Kolkata vs. ACIT, RG-3, Kolkata

In the result, all the appeals of assessee are dismissed

ITA 1179/KOL/2014[2009-2010]Status: DisposedITAT Kolkata09 Oct 2018AY 2009-2010

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

…ns effectively pursuing it and the law does not help a sleeping litigant. Hence, the assessee’s appeals are liable to be dismissed as un-admitted. We, therefore, relying upon the decision of ITAT Delhi Bench in the case of CIT Vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), dismiss all the appeals of the assessee for non-appearance. 3. We, further, make it clear that if the assessee is advised to move appropriate application to recall this order, then it is at liberty to do so for just cause and the Tribunal may decide in accordance to law. 4. In the result, all the appeals of assessee are dismissed. Order…

M/S R. Piyarelall Import & Export Ltd., Kolkata vs. ACIT, Cir-3, Kolkata

In the result, all the appeals of assessee are dismissed

ITA 1178/KOL/2014[2010-2011]Status: DisposedITAT Kolkata09 Oct 2018AY 2010-2011

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

…ns effectively pursuing it and the law does not help a sleeping litigant. Hence, the assessee’s appeals are liable to be dismissed as un-admitted. We, therefore, relying upon the decision of ITAT Delhi Bench in the case of CIT Vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), dismiss all the appeals of the assessee for non-appearance. 3. We, further, make it clear that if the assessee is advised to move appropriate application to recall this order, then it is at liberty to do so for just cause and the Tribunal may decide in accordance to law. 4. In the result, all the appeals of assessee are dismissed. Order…

M/S R. Piyarelall Import & Export Ltd., Kolkata vs. ACIT, RG-3, Kolkata

In the result, all the appeals of assessee are dismissed

ITA 1177/KOL/2014[2009-2010]Status: DisposedITAT Kolkata09 Oct 2018AY 2009-2010

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

…ns effectively pursuing it and the law does not help a sleeping litigant. Hence, the assessee’s appeals are liable to be dismissed as un-admitted. We, therefore, relying upon the decision of ITAT Delhi Bench in the case of CIT Vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), dismiss all the appeals of the assessee for non-appearance. 3. We, further, make it clear that if the assessee is advised to move appropriate application to recall this order, then it is at liberty to do so for just cause and the Tribunal may decide in accordance to law. 4. In the result, all the appeals of assessee are dismissed. Order…

Sh. Yaj Dev Yadav, Gurgaon vs. ITO, Gurgaon

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

ITA 6779/DEL/2014[2009-10]Status: DisposedITAT Delhi09 Oct 2018AY 2009-10

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. M. Nand Kumar Shate, 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…