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 250 Section 147 Section 144 Section 142(1)Section 148 Section 143(3)Section 250(6)Section 69A

Issues it is cited on

section 25 india opportunity of being heard section 250 nfac interest total income document

Judgments citing CIT v. Multiplan India Ltd.

Sri.Late M.Basheer, Represented by Legal Heirs, Kozhikkode vs. The ACIT, Cir-1(1), Kozhikkode

In the result, the appeals filed by the assessee are dismissed

ITA 641/COCH/2017[2004-05]Status: DisposedITAT Cochin02 Aug 2018AY 2004-05

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

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

…e for non-prosecution, by following the 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]. 3. In the result, the appeals filed by the assessee are dismissed. Order pronounced on this 02nd day of August, 2018. (George George K) ACCOUNTANT MEMBER Cochin ; Dated : 02nd August, 2018. Devdas* Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. The Pr.CIT-Kozhikode. 4. The CIT(Appeals)-Kozhikode. 5. DR, ITAT, Cochin…

Sri.Late M.Basheer, Represented by Legal Heirs, Kozhikkode vs. The ACIT, Cir-1(1), Kozhikkode

In the result, the appeals filed by the assessee are dismissed

ITA 640/COCH/2017[2003-04]Status: DisposedITAT Cochin02 Aug 2018AY 2003-04

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

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

…e for non-prosecution, by following the 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]. 3. In the result, the appeals filed by the assessee are dismissed. Order pronounced on this 02nd day of August, 2018. (George George K) ACCOUNTANT MEMBER Cochin ; Dated : 02nd August, 2018. Devdas* Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. The Pr.CIT-Kozhikode. 4. The CIT(Appeals)-Kozhikode. 5. DR, ITAT, Cochin…

Sri.Late M.Basheer, Represented by Legal Heirs, Kozhikkode vs. The ACIT, Cir-1(1), Kozhikkode

In the result, the appeals filed by the assessee are dismissed

ITA 639/COCH/2017[2002-03]Status: DisposedITAT Cochin02 Aug 2018AY 2002-03

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

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

…e for non-prosecution, by following the 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]. 3. In the result, the appeals filed by the assessee are dismissed. Order pronounced on this 02nd day of August, 2018. (George George K) ACCOUNTANT MEMBER Cochin ; Dated : 02nd August, 2018. Devdas* Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. The Pr.CIT-Kozhikode. 4. The CIT(Appeals)-Kozhikode. 5. DR, ITAT, Cochin…

Sri.Late M.Basheer, Represented by Legal Heirs, Kozhikkode vs. The ACIT, Cir-1(1), Kozhikkode

In the result, the appeals filed by the assessee are dismissed

ITA 638/COCH/2017[2001-02]Status: DisposedITAT Cochin02 Aug 2018AY 2001-02

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

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

…e for non-prosecution, by following the 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]. 3. In the result, the appeals filed by the assessee are dismissed. Order pronounced on this 02nd day of August, 2018. (George George K) ACCOUNTANT MEMBER Cochin ; Dated : 02nd August, 2018. Devdas* Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. The Pr.CIT-Kozhikode. 4. The CIT(Appeals)-Kozhikode. 5. DR, ITAT, Cochin…

Sri.Late M.Basheer, Represented by Legal Heirs, Kozhikkode vs. The ACIT, Cir-1(1), Kozhikkode

In the result, the appeals filed by the assessee are dismissed

ITA 637/COCH/2017[2000-01]Status: DisposedITAT Cochin02 Aug 2018AY 2000-01

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

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

…e for non-prosecution, by following the 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]. 3. In the result, the appeals filed by the assessee are dismissed. Order pronounced on this 02nd day of August, 2018. (George George K) ACCOUNTANT MEMBER Cochin ; Dated : 02nd August, 2018. Devdas* Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. The Pr.CIT-Kozhikode. 4. The CIT(Appeals)-Kozhikode. 5. DR, ITAT, Cochin…

Sri.Late M.Basheer, Represented by Legal Heirs, Kozhikkode vs. The ACIT, Cir-1(1), Kozhikkode

In the result, the appeals filed by the assessee are dismissed

ITA 642/COCH/2017[2005-06]Status: DisposedITAT Cochin02 Aug 2018AY 2005-06

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

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

…e for non-prosecution, by following the 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]. 3. In the result, the appeals filed by the assessee are dismissed. Order pronounced on this 02nd day of August, 2018. (George George K) ACCOUNTANT MEMBER Cochin ; Dated : 02nd August, 2018. Devdas* Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. The Pr.CIT-Kozhikode. 4. The CIT(Appeals)-Kozhikode. 5. DR, ITAT, Cochin…

Tata Korf Engineering Services Limited, Kolkata vs. ACIT, Circle-2(2), Kolkata

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

ITA 1880/KOL/2016[2004-05]Status: DisposedITAT Kolkata02 Aug 2018AY 2004-05

For Appellant: NoneFor Respondent: Shri S. Dasgupta, Addl. CIT, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM & DR. A.L.SAINI, AM Tata Korf Engineering Services Ltd. Vs. ACIT, Circle 2(2), Kolkata Tata Centre, 43, Chowringhee Road, Aayakar Bhawan, P-7, Chowringhee Square, 8th Floor, Kolkata – 700 071 Kolkata – 700 071. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCT 1387 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Appellant by : None Revenue by : Shri S. Dasgupta, Addl. CIT, DR सुनवाई क" तार"ख / Date of Hearing : 02/08/2018 घोषणा क" तार"ख/Date of Pronouncement: 02/08/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, AM: The captioned appea…

M/S Parvatiya Gramin Bank Ltd. (Now Himachal Gramin Bank), Mandi vs. JCIT, Range, Palampur

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

ITA 1576/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh01 Aug 2018AY 2011-12

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

For Appellant: NoneFor Respondent: Ms. Geetinder Mann, Sr.DR

…n Bank Ltd., Mandi. H.P. “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 Parvatiya Gramin Bank Ltd. (Now Himachal Gramin Bank), Mandi vs. DCIT, Circle, Palampur

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

ITA 1575/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh01 Aug 2018AY 2008-09

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

For Appellant: NoneFor Respondent: Ms. Geetinder Mann, Sr.DR

…n Bank Ltd., Mandi. H.P. “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…

Krishnadarshan Agency Private Limited, Howrah vs. ITO, Ward 13(2), Kolkata

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

ITA 888/KOL/2017[2012-13]Status: DisposedITAT Kolkata01 Aug 2018AY 2012-13

Bench: Hon’Ble Shri S.S.Godara, Jm & Sri M.Balaganesh, Am,] I.T.A No. 888/Kol/2017 Assessment Year : 2012-13 Krishanadarshan Agency Pvt. Ltd. -Vs.- Ito, Ward-13(2), Kolkata [Pan : Aaeck 9446 M] (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Md. Usman, CIT (DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri S.S.Godara, JM & Sri M.Balaganesh, AM,] I.T.A No. 888/Kol/2017 Assessment Year : 2012-13 Krishanadarshan Agency Pvt. Ltd. -vs.- ITO, Ward-13(2), Kolkata [PAN : AAECK 9446 M] (Appellant) (Respondent) For the Appellant : None For the Respondent : Shri Md. Usman, CIT (DR) Date of Hearing : 26.07.2018 Date of Pronouncement : 01.08.2018 ORDER Per M.Balaganesh, AM 1. This appeal of the assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals)-5, Kolkata [in short the ld CITA] in Appeal No.232/CIT(A)- 5/Wd-…

Proficient Sales Private Limited, Kolkata vs. ITO, Ward - 9(3), Kolkata

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

ITA 1503/KOL/2017[2009-10]Status: DisposedITAT Kolkata31 Jul 2018AY 2009-10

Bench: Shri P.M.Jagtap & Shri S.S.Godaraassessment Year:2009-10 Proficienit Sales Pvt. Ltd., Income Tax Officer बनाम / 134, Mahatma Gandhi Ward-9(3), Ayakar V/S. Road, 1St Floor, Bhawan, P-7, Kolkatka-700 007 Chowringhee Square, [Pan No.Aaecp 9238 Q] Kolkata-69 J .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri A. K.Tiwari, Cit-Dr ""यथ" क" ओर से/By Respondent 26-07-2018 सुनवाई क" तार"ख/Date Of Hearing 31-07-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2009-10 Arises Against The Commissioner Of Income Tax (Appeals)-12, Kolkata’S Order Dated 31.03.2017, In Case No.115/Cit(A)-12/Kol./Ward-9(3)/2016-17 In Proceedings U/S 144 /263/ 147/ 143(3) Of The Income Tax Act, 1961. 2. Today When The Case Was Called For Hearing None Appeared On Behalf Of The Assessee Nor Was Any Application For An Adjournment Filed By The Assessee In Spite Of Issue Of Notice By Rpad. It Appears That The Assessee Is Not Serious In Prosecuting This Appeal. Hence The Appeal Filed By The Assessee Is Liable To Be Dismissed For Non- Prosecution. For This View, We Find Support From The Following Decisions:- "1. In The Case Of Cit Vs B.N.Bhattacharjee & Another, Reported In 118 Itr 461 [Relevant Pages 477 & 478] Wherein Their Lordships Have Held That: "The Appeal Does Not Mean Merely Filing Of The Appeal But Effectively Pursuing It."

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri P.M.Jagtap, Accountant Member and Shri S.S.Godara, Judicial Member Assessment Year:2009-10 Proficienit Sales Pvt. Ltd., Income Tax Officer बनाम / 134, Mahatma Gandhi Ward-9(3), Ayakar V/s. Road, 1st Floor, Bhawan, P-7, Kolkatka-700 007 Chowringhee Square, [PAN No.AAECP 9238 Q] Kolkata-69 J .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri A. K.Tiwari, CIT-DR ""यथ" क" ओर से/By Respondent 26-07-2018 सुनवाई क" तार"ख/Date of Hearing 31-07-2018 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER S.S.Godara, J…

M/S. Ochoa Laboratories Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal of the assessee is dismissed in limine

ITA 2233/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Jul 2018AY 2010-11

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: NoneFor Respondent: Shri Ravi Kant Gupta, Sr.DR

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.:- 2233/Del/2015 Assessment Year: 2010-11 Ochoa Laboratories Ltd. DCIT E-360, Circle -13 (1) Vs. Greater Kailash-II New Delhi. New Delhi PAN AAACO1370J (Appellant) (Respondent) Assessee by: None Department by : Shri Ravi Kant Gupta, Sr.DR Date of Hearing 31/07/2018 Date of 31/07/2018 pronouncement O R D E R PER AMIT SHUKLA, J.M. This is an appeal filed by the assessee against the order of Ld. CIT(Appeals)-7, New Delhi vide order dated 19.1.2015 pertaining to assess…

Caryaire Air Systems Compnents Pvt. Ltd, New Delhi vs. DCIT, New Delhi

In the result appeal of the assessee is dismissed in limine

ITA 2230/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Jul 2018AY 2010-11

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: NoneFor Respondent: Shri Ravi Kant Gupta, Sr.DR

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.:- 2230/Del/2015 Assessment Year: 2010-11 Caryaire Air Systems DCIT Components Pvt. Ltd. Circle -3 (1) Vs. C-343, IInd Floor, New Delhi. Defence Colony New Delhi – 110 024 PAN AADCC0463B (Appellant) (Respondent) Assessee by: None Department by : Shri Ravi Kant Gupta, Sr.DR Date of Hearing 31/07/2018 Date of 31/07/2018 pronouncement O R D E R PER AMIT SHUKLA, J.M. This is an appeal filed by the assessee against the order of Ld. CIT(Appeals)-2, New Delhi vide order d…

M/S. Coirfoam India Pvt. Ltd., Kolkata vs. JCIT, Range - 1, Kolkata

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

ITA 1675/KOL/2017[2011-12]Status: DisposedITAT Kolkata27 Jul 2018AY 2011-12

Bench: Shri P.M.Jagtap & Shri S.S.Godaraassessment Year:2011-12 M/S Coirfom India Pvt. Jcit, Range-1, बनाम / Ltd. 231, Rai Bahadur P-7, Chowringhee V/S. Road, Behala, Square, Kolkata-69 Kolkatka-700 034 [Pan No.Aabcc 0303 L] .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri A. Bhattacherjee, Addl. Cit-Dr ""यथ" क" ओर से/By Respondent 25-07-2018 सुनवाई क" तार"ख/Date Of Hearing 27-07-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2011-12 Arises Against The Commissioner Of Income Tax (Appeals)-1, Kolkata’S Order Dated 17.05.2017, In Case No.118/Cit(A)-1/C-11(1)/2014-15 In Proceedings U/S 143(3) Of The Income Tax Act, 1961. 2. Today When The Case Was Called For Hearing None Appeared On Behalf Of The Assessee Nor Was Any Application For An Adjournment Filed By The Assessee In Spite Of Issue Of Notice By Rpad. It Appears That The Assessee Is Not Serious In Prosecuting This Appeal. Hence The Appeal Filed By The Assessee Is Liable To Be Dismissed For Non- Prosecution. For This View, We Find Support From The Following Decisions:- "1. In The Case Of Cit Vs B.N.Bhattacharjee & Another, Reported In 118 Itr 461 [Relevant Pages 477 & 478] Wherein Their Lordships Have Held That: "The Appeal Does Not Mean Merely Filing Of The Appeal But Effectively Pursuing It."

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri P.M.Jagtap, Accountant Member and Shri S.S.Godara, Judicial Member Assessment Year:2011-12 M/s Coirfom India Pvt. JCIT, Range-1, बनाम / Ltd. 231, Rai Bahadur P-7, Chowringhee V/s. Road, Behala, Square, Kolkata-69 Kolkatka-700 034 [PAN No.AABCC 0303 L] .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri A. Bhattacherjee, Addl. CIT-DR ""यथ" क" ओर से/By Respondent 25-07-2018 सुनवाई क" तार"ख/Date of Hearing 27-07-2018 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assess…

M/S. Kamayani Infrastructure Pvt. Ltd., Kolkata vs. ITO, Ward - 9(4), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 1499/KOL/2017[2012-13]Status: DisposedITAT Kolkata26 Jul 2018AY 2012-13

Bench: Sh. P.M.Jagtap & Sh. S.S.Godara[Assessment Year: 2012-13] Vs Ito, M/S.Kamayani Infrastructure Pvt.Ltd., 5, Nawab Lane, Ward-9(4), P-7, Kolkata-700007. Chowringhee Pan-Aaeck4553B Square, Kolkata- 700069. (Appellant) (Respondent) Appellant By None Respondent By Sh. A.Bhattacharjee, Addl. Cit Date Of Hearing 26.07.2018 Date Of Pronouncement 26.07.2018

…is 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 26.07.2018. (S.S.GODARA)…

M/S. Bhupati Logistics (P) Ltd., Kolkata vs. ITO, Ward - 5(3), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 1455/KOL/2017[2012-13]Status: DisposedITAT Kolkata26 Jul 2018AY 2012-13

Bench: Sh. P.M.Jagtap & Sh. S.S.Godara[Assessment Year: 2012-13] Vs Ito, M/S. Bhupati Logistics (P.) Ltd., 20A, N.S.Road, Ward-5(3), Aayakar 3Rd Floor, Room No.3H, Bhawan, P/7, Kolkata-700001. Chowringhee Square, Pan-Aaecb6152H Kolkata-700069. (Appellant) (Respondent) Appellant By None Respondent By Sh. A.K.Tiwari, Cit Dr Date Of Hearing 26.07.2018 Date Of Pronouncement 26.07.2018

…is 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 26.07.2018. (S.S.GODARA)…

Sh. Rajesh Kumar, New Delhi vs. DCIT, New Delhi

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

ITA 4682/DEL/2015[2010-11]Status: DisposedITAT Delhi26 Jul 2018AY 2010-11

Bench: Shri R.S. Syal & Shri N.K. Choudharyassessment Year : 2010-11 Rajesh Kumar, Vs. Dcit, 8650, Gaushala Marg, Central Circle-27, Ratan Nagar, New Delhi. New Delhi. Pan: Aahpk7644K (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Arun Kumar Yadav, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI N.K. CHOUDHARY, JUDICIAL MEMBER Assessment Year : 2010-11 Rajesh Kumar, Vs. DCIT, 8650, Gaushala Marg, Central Circle-27, Ratan Nagar, New Delhi. New Delhi. PAN: AAHPK7644K (Appellant) (Respondent) Assessee By : None Department By : Shri Arun Kumar Yadav, Sr. DR Date of Hearing : 25.07.2018 Date of Pronouncement : 26.07.2018 ORDER PER R.S. SYAL, VP: This appeal filed by the assessee arises out of the order passed by the CIT(A) on 05.06.2015 in relation to the assessment year 2010-11. 2. When the m…

Blueview Tradecomm Private Limited, Kolkata vs. ITO, Ward-7(1), Kolkata

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

ITA 1232/KOL/2017[2009-10]Status: DisposedITAT Kolkata25 Jul 2018AY 2009-10

Bench: Sh. P.M.Jagtap & Sh. S.S.Godara[Assessment Year: 2009-10] Vs Ito, M/S. Blue View Tradecom Pvt.Ltd., 7/1, Sukhlal Johri Lane, Banstalla Ward-7(1), Street, Burra Bazar, 2Nd Floor, Kolkata-700069. Kolkata-700007. Pan-Aadcb5975F (Appellant) (Respondent) Appellant By None Respondent By Sh. A.Bhattacharjee, Addl. Cit Date Of Hearing 25.07.2018 Date Of Pronouncement 25.07.2018

…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 for non prosecution. Order pronounced in the open court on 25.07.20…

Tikona Infinet Ltd., Noida vs. DCIT, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 4563/DEL/2016[2010-11]Status: PendingITAT Delhi25 Jul 2018AY 2010-11

Bench: Sh. N.K.Saini & Sh. Sudhanshu Srivastavatikona Infinet Ltd. Dcit (Erstwhile Hcl Infinet Ltd.) Circle-25(1) C-69, 1St Floor, Sector-58 New Delhi Noida Vs. Pan : Aaacm6427C (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Sh. K.Tiwari, Sr. DR

…ssessee is not (Tikona Infinet Ltd.) 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). 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,…

Mohan Infraprojects Pvt. Ltd., Kolkata vs. ITO, Ward 15(2), Kolkata

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

ITA 795/KOL/2017[2012-13]Status: DisposedITAT Kolkata24 Jul 2018AY 2012-13

Bench: Shri S.S. Viswanethra Ravi, Jm & Dr. A.L.Saini, Am Mohan Infraprojects Pvt. Ltd. Vs. I.T.O., Ward-15(2) Room No.2B, 56, Metcalf Street Kolkata-700012. Aayakar Bhawan Poorva 110, Shantipally, Kolkata-700107. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm 8611 E .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: NoneFor Respondent: Shri Sallong Yaden, Addl. CIT, Sr.DR

…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, the court is not bound to answer the reference.” (3). In the case of Commissioner of Income-tax vs Multiplan India (P) 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/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 inherent po…