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.

Sukhsagar Realbuild Advisory Pvt. Ltd., Kolkata vs. ITO, Ward 5(1), Kolkata

In the result, appeal of assessee stands dismissed in limine

ITA 486/KOL/2017[2012-13]Status: DisposedITAT Kolkata06 Apr 2018AY 2012-13

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2012-13 Sukhsagar Realbuild Income Tax Officer, बनाम Advisory Pvt. Ltd. Ward-5(1), P-7, / V/S. C/O Arun Jain & Chowringhee Square, Associates 2B, Grant Kolkata-69 Lane, 2Nd Floor, Room No.74, Kolkata-12 [Pan No.Aapcs 8279 R] .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri A Bhattacherjee, Addl. Cit-Dr ""यथ" क" ओर से/By Respondent 03-04-2018 सुनवाई क" तार"ख/Date Of Hearing 06-04-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee For The Assessment Year 2012-13 Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-2, Kolkata Dated 22.12.2016. 2. Today When The Matter Was Called On For Hearing, There Was No Response From The Side Of The Assessee Nor Any Adjournment Application Was Filed By The Assessee Though Notice Of Hearing Was Sent To Assessee Through Rpad. It Was Also Observed That Assessee Also Failed To Appear Before The Ld. Cit(A) Despite The Notices For Hearing Were Issued Upon The Assessee. Therefore The Ld. Cit(A) Passed The Ex-Parte Order. From The Above, It Is Inferred That The Assessee Is Not Interested In Pursuing Its Case. 3. Considering The Facts Of The Case & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax Appellate Tribunal Rules As Were Considered In The Case Of

…se and keeping in view the provisions of rule 19(2) of the Income-tax Appellate Tribunal Rules as were considered in the case of ITA No.486/Kol/2017 A.Y. 2012-13 Sukhsagar Realbuild Advisory Pvt. Ltd. Vs. ITO Wd-5(1) Kol. Page 2 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: "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 pape…

State Bank of India, Bangalore vs. Assistant Commissioner of Income Tax Circle-18(2) TDS Circle-3(1), Bangalore

In the result, all these six appeals of the assessee are dismissed

ITA 1515/BANG/2017[2013-14]Status: DisposedITAT Bangalore06 Apr 2018AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Arun Kumar Garodiaassessment Year : 2012 – 13

For Appellant: NoneFor Respondent: Shri B. R. Ramesh, JCIT (DR)

…3 3. In view of this fact that none appeared on behalf of the assessee and there is no request for adjournment, there appeals are liable to be dismissed as unadmitted as was held by the tribunal in the case of CIT vs. Multiplan India (P) Ltd. as reported in 38 ITD 320. Respectfully following this tribunal order, these appeals are dismissed. 4. In the result, all these six appeals of the assessee are dismissed. Order pronounced in the open court on the date mentioned on the caption page. (N. V. VASUDEVAN) Accountant Member Bangalore, Dated, the 06th April, 2018. /MS/ Copy to: 1. Appellant 2. Respondent 3. CIT 4…

State Bank of India, Bangalore vs. Assistantcommissioner of Income Tax Circle-18(2) TDS Circle-3(1), Bangalore

In the result, all these six appeals of the assessee are dismissed

ITA 1496/BANG/2017[2012-13]Status: DisposedITAT Bangalore06 Apr 2018AY 2012-13

Bench: Shri N. V. Vasudevan & Shri Arun Kumar Garodiaassessment Year : 2012 – 13

For Appellant: NoneFor Respondent: Shri B. R. Ramesh, JCIT (DR)

…3 3. In view of this fact that none appeared on behalf of the assessee and there is no request for adjournment, there appeals are liable to be dismissed as unadmitted as was held by the tribunal in the case of CIT vs. Multiplan India (P) Ltd. as reported in 38 ITD 320. Respectfully following this tribunal order, these appeals are dismissed. 4. In the result, all these six appeals of the assessee are dismissed. Order pronounced in the open court on the date mentioned on the caption page. (N. V. VASUDEVAN) Accountant Member Bangalore, Dated, the 06th April, 2018. /MS/ Copy to: 1. Appellant 2. Respondent 3. CIT 4…

State Bank of India, Tumkur vs. Assistant Commissioner of Income Tax Circle-18(@) TDS Circle-3(1), Bangalore

In the result, all these six appeals of the assessee are dismissed

ITA 1495/BANG/2017[2012-13]Status: DisposedITAT Bangalore06 Apr 2018AY 2012-13

Bench: Shri N. V. Vasudevan & Shri Arun Kumar Garodiaassessment Year : 2012 – 13

For Appellant: NoneFor Respondent: Shri B. R. Ramesh, JCIT (DR)

…3 3. In view of this fact that none appeared on behalf of the assessee and there is no request for adjournment, there appeals are liable to be dismissed as unadmitted as was held by the tribunal in the case of CIT vs. Multiplan India (P) Ltd. as reported in 38 ITD 320. Respectfully following this tribunal order, these appeals are dismissed. 4. In the result, all these six appeals of the assessee are dismissed. Order pronounced in the open court on the date mentioned on the caption page. (N. V. VASUDEVAN) Accountant Member Bangalore, Dated, the 06th April, 2018. /MS/ Copy to: 1. Appellant 2. Respondent 3. CIT 4…

State Bank of India, Bangalore vs. Assistant Commissioner of Income Tax Circle-18(2) TDS Circle-3(1), Bangalore

In the result, all these six appeals of the assessee are dismissed

ITA 1492/BANG/2017[2013-14]Status: DisposedITAT Bangalore06 Apr 2018AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Arun Kumar Garodiaassessment Year : 2012 – 13

For Appellant: NoneFor Respondent: Shri B. R. Ramesh, JCIT (DR)

…3 3. In view of this fact that none appeared on behalf of the assessee and there is no request for adjournment, there appeals are liable to be dismissed as unadmitted as was held by the tribunal in the case of CIT vs. Multiplan India (P) Ltd. as reported in 38 ITD 320. Respectfully following this tribunal order, these appeals are dismissed. 4. In the result, all these six appeals of the assessee are dismissed. Order pronounced in the open court on the date mentioned on the caption page. (N. V. VASUDEVAN) Accountant Member Bangalore, Dated, the 06th April, 2018. /MS/ Copy to: 1. Appellant 2. Respondent 3. CIT 4…

State Bank of India, Bangalore vs. Assistant Commissioner of Income Tax Circle-18(@) TDS Circle-3(1), Bangalore

In the result, all these six appeals of the assessee are dismissed

ITA 1491/BANG/2017[2013-14]Status: DisposedITAT Bangalore06 Apr 2018AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Arun Kumar Garodiaassessment Year : 2012 – 13

For Appellant: NoneFor Respondent: Shri B. R. Ramesh, JCIT (DR)

…3 3. In view of this fact that none appeared on behalf of the assessee and there is no request for adjournment, there appeals are liable to be dismissed as unadmitted as was held by the tribunal in the case of CIT vs. Multiplan India (P) Ltd. as reported in 38 ITD 320. Respectfully following this tribunal order, these appeals are dismissed. 4. In the result, all these six appeals of the assessee are dismissed. Order pronounced in the open court on the date mentioned on the caption page. (N. V. VASUDEVAN) Accountant Member Bangalore, Dated, the 06th April, 2018. /MS/ Copy to: 1. Appellant 2. Respondent 3. CIT 4…

State Bank of India, Bangalore vs. Assistant Commissioner of Income Tax Circle-18(2) TDS Circle-3(1), Bangalore

In the result, all these six appeals of the assessee are dismissed

ITA 1490/BANG/2017[2012-13]Status: DisposedITAT Bangalore06 Apr 2018AY 2012-13

Bench: Shri N. V. Vasudevan & Shri Arun Kumar Garodiaassessment Year : 2012 – 13

For Appellant: NoneFor Respondent: Shri B. R. Ramesh, JCIT (DR)

…3 3. In view of this fact that none appeared on behalf of the assessee and there is no request for adjournment, there appeals are liable to be dismissed as unadmitted as was held by the tribunal in the case of CIT vs. Multiplan India (P) Ltd. as reported in 38 ITD 320. Respectfully following this tribunal order, these appeals are dismissed. 4. In the result, all these six appeals of the assessee are dismissed. Order pronounced in the open court on the date mentioned on the caption page. (N. V. VASUDEVAN) Accountant Member Bangalore, Dated, the 06th April, 2018. /MS/ Copy to: 1. Appellant 2. Respondent 3. CIT 4…

M/S Maa Bhagwati Rice Mills, Kaithal vs. ACIT, Kurukshetra

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

ITA 707/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh05 Apr 2018AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year : 2008-09

For Appellant: NoneFor Respondent: Sh. Manjit Singh, Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year : 2008-09 Maa Bhagwati Rice Mills, Vs. The ACIT, Cheeka (Kaithal) Kurukshetra PAN No. AAOFM5002C (Appellant) (Respondent) Appellant by : None Respondent by : Sh. Manjit Singh, Sr.DR Date of Hearing : 05.04.2018 Date of Pronouncement : 05.04.2018 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 17.02.2017 of the Commissioner of Income Tax [hereinafter referred to as CIT(A)…

Marg Digital Infrastructure Pvt. Ltd., Chennai vs. DCIT Corporate Circle 4(1), Chennai

In the result, appeal of the assessee is allowed for 5

ITA 2751/CHNY/2017[2008-09]Status: DisposedITAT Chennai05 Apr 2018AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 2751/Chny/2017 "नधा"रण वष" /Assessment Year : 2008-2009

For Appellant: Mrs. S. Sitara, AdvocateFor Respondent: Mr ARV Sreenivasan, IRS, JCIT

…आयकर अपील"य अ"धकरण, ‘ए‘ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No. 2751/CHNY/2017 "नधा"रण वष" /Assessment year : 2008-2009 M/s. Marg Digital Vs. The Deputy Commissioner of Infrastructure Pvt. Ltd, Income Tax, 4/318, Marg Axis, Corporate Circle 4(1) Rajiv Gandhi Salai, Chennai. Kottivakkam, Chennai 600 041. [PAN AAECM 1348Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant…

Ethiraj Selvam, Chennai vs. ACIT Non Corporate Circle 6, Chennai

In the result, the appeal of the assessee stands dismissed

ITA 1706/CHNY/2017[2013-14]Status: DisposedITAT Chennai05 Apr 2018AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 1706/Chny/2017 "नधा"रण वष" /Assessment Year : 2013-2014. Shri. Ethiraj Selvam, Vs. The Assistant Commissioner Of No.113, Pv Koil Street, Income Tax, Royapuram, Non Corporate Circle 6, Chennai 600 013. Chennai. [Pan Asqps 3883B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. ARV Sreenivasan, IRS, JCIT

…s appeared on behalf of the assessee. Hence, it is inferred that the assessee is not ITA No. 1706/Mds/2017. :- 2 -: interested in prosecuting the appeal. Following the decision of the Delhi Bench of the Tribunal in the case of CIT v. Multiplan (India) Ltd. (38 ITD 320) (Del), We dismiss the appeal filed by the assessee, for non-prosecution. In the result, the appeal of the assessee stands dismissed. 2. Order pronounced in the open court on Monday, the 19th day of March, 2018, at Chennai. (एन.आर.एस. गणेशन)) (अ"ाहम पी. जॉज") (N.R.S. GANESAN) (ABRAHAM P. GEORGE) लेखा सद"य/ACCOUNTANT MEMBER "या"यक सद"य/JUDICIAL M…

Saraf Export Palace, Churu vs. Assistant Commissioner of Income Tax, Jhunjhunu

In the result, appeal of the assessee is dismissed

ITA 776/JPR/2017[2010-11]Status: DisposedITAT Jaipur04 Apr 2018AY 2010-11
For Appellant: NoneFor Respondent: Smt. Seema Meena (JCIT)

…assessee to put its best foot, it seem has been abused. It therefore, appears that the assessee is not serious in pursuing its case. So in the circumstances, following the decision of Delhi Bench of ITAT in the case of CIT Vs. Multiplan India (P) Ltd., [1991] 38 ITD 320 and also on the judgment of the Hon'ble M.P. High Court in the case of Estate of Late Tukhoji Rao Holkar Vs. CWT [1997] 223 ITR 480, the appeal of the assessee is dismissed in limine. 3. Before parting, it is appropriate to state that in case the assessee is serious in pursuing its appeal filed, then it would be at liberty if so advised to pray f…

M/S. Balaji Investment Consultants Pvt. Ltd., Kolkata vs. ITO, Ward 5(4), Kolkata

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

ITA 534/KOL/2017[2012-13]Status: DisposedITAT Kolkata04 Apr 2018AY 2012-13
For Appellant: M/s. Balaji Investment Consultants P.LtdFor Respondent: The I.T.O, Ward 5(4)

…uing notice. We find no representation on behalf of assessee. It appears that the assessee is not interested in prosecuting its case. In view of the above, following the decisions of the ITAT, Delhi Bench in the case of Multiplan India (P) Limited reported in 38 ITD 320(Del) and Hon’ble Madhya Pradesh High Court in the case of Estate of late Tukojirao Holkar Vs. CWT reported in (223 ITR 480(MP), we dismiss the appeal of the assessee in limine for want of prosecution. 1 3. In the result, the appeal filed by the Assessee is dismissed. Order Pronounced in the Open Court on 04-04-2018 Waseem Ahmed S.S.Viswanethra…

The Sub Registrar, Solan vs. Director of Income Tax (Cib), Chandigarh

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

ITA 286/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh03 Apr 2018AY 2009-10
For Appellant: NoneFor Respondent: Sh. Manjit Singh, Sr.DR

…odied 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), these appeals are liable to be treated 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 takin…

The Sub Registrar, Solan vs. Director of Income Tax (Cib), Chandigarh

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

ITA 285/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh03 Apr 2018AY 2008-09
For Appellant: NoneFor Respondent: Sh. Manjit Singh, Sr.DR

…odied 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), these appeals are liable to be treated 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 takin…

The Sub Registrar, Solan vs. Director of Income Tax (Cib), Chandigarh

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

ITA 284/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh03 Apr 2018AY 2007-08
For Appellant: NoneFor Respondent: Sh. Manjit Singh, Sr.DR

…odied 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), these appeals are liable to be treated 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 takin…

Pawan Kumar Garg, Mandi Gobindgarh vs. ITO, Mandi Gobindgarh

In the result, appeal of the assessee is dismissed being barred by limitation and also for non-prosecution

ITA 525/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh03 Apr 2018AY 2012-13

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year : 2012-13 Sh. Pawan Kumar Garg, Vs. The Ito, Ward-1, Prop Pee Gee Steels, Mandi Gobindgarh Almoh Road, Near Amar Gases, Mandi Gobindgarh Pan No. Addpg6433F

For Appellant: NoneFor Respondent: Sh. Manjit Singh, Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year : 2012-13 Sh. Pawan Kumar Garg, Vs. The ITO, Ward-1, Prop Pee Gee Steels, Mandi Gobindgarh Almoh Road, Near Amar Gases, Mandi Gobindgarh PAN No. ADDPG6433F (Appellant) (Respondent) Appellant by : None Respondent by : Sh. Manjit Singh, Sr.DR Date of Hearing : 03.04.2018 Date of Pronouncement : 03.04.2018 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 11.02.2016 of the Commi…

Kamdhenu Vincom Private Ltd., Kolkata vs. ITO, Ward 4(4), Kolkata

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

ITA 296/KOL/2017[2012-13]Status: DisposedITAT Kolkata02 Apr 2018AY 2012-13
For Appellant: M/s. Kamdhenu Vincom Private Limited, 23AFor Respondent: The I.T.O, Ward 4(4)

…ept on seeking adjournments from 03-05-2016 to 26-10-2016. It appears that the assessee is not interested in prosecuting its case. In 1 view of the above, following the decisions of the ITAT, Delhi Bench in the case of Multiplan India (P) Limited reported in 38 ITD 320(Del) and Hon’ble Madhya Pradesh High Court in the case of Estate of late Tukojirao Holkar Vs. CWT reported in (223 ITR 480(MP), we dismiss the appeal of the assessee in limine for want of prosecution. 3. In the result, the appeal filed by the Assessee is dismissed. Order Pronounced in the Open Court on 02-04-2018 Waseem Ahmed S.S.Viswanethra Rav…

Primerose Textrade Private Limited, Kolkata vs. ITO, Ward 5(2), Kolkata

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

ITA 295/KOL/2017[2012-13]Status: DisposedITAT Kolkata02 Apr 2018AY 2012-13
For Appellant: M/s. Primerose Textrade Pvt. Ltd

…ered notice sent by the Registry, ITAT 1 returned unserved. It appears that the assessee is not interested in prosecuting its case. In view of the above, following the decisions of the ITAT, Delhi Bench in the case of Multiplan India (P) Limited reported in 38 ITD 320(Del) and Hon’ble Madhya Pradesh High Court in the case of Estate of late Tukojirao Holkar Vs. CWT reported in (223 ITR 480(MP), we dismiss the appeal of the assessee in limine for want of prosecution. 3. In the result, the appeal filed by the Assessee is dismissed. Order Pronounced in the Open Court on 02-04-2018 Waseem Ahmed S.S.Viswanethra Rav…

Lokpal Distributors Private Limited, Kolkata vs. ITO, Ward 6)2), Kolkata

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

ITA 294/KOL/2017[2012-13]Status: DisposedITAT Kolkata02 Apr 2018AY 2012-13
For Appellant: M/s. Lokpal Distributors Private LimitedFor Respondent: The ITO, Ward 6(2)

…ept on seeking adjournments from 04-05-2016 to 25-11-2016. It appears that the assessee is not interested in prosecuting its case. In 1 view of the above, following the decisions of the ITAT, Delhi Bench in the case of Multiplan India (P) Limited reported in 38 ITD 320(Del) and Hon’ble Madhya Pradesh High Court in the case of Estate of late Tukojirao Holkar Vs. CWT reported in (223 ITR 480(MP), we dismiss the appeal of the assessee in limine for want of prosecution. 3. In the result, the appeal filed by the Assessee is dismissed. Order Pronounced in the Open Court on 02-04-2018 Waseem Ahmed S.S.Viswanethra Rav…

Spike Dealcom Private Limited, Kolkata vs. ITO, Ward-5(1), Kol

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

ITA 293/KOL/2017[2012-13]Status: DisposedITAT Kolkata02 Apr 2018AY 2012-13
For Appellant: M/s. Spike Dealcom Pvt. LimitedFor Respondent: The I

…ered notice sent by the Registry, ITAT 1 returned unserved. It appears that the assessee is not interested in prosecuting its case. In view of the above, following the decisions of the ITAT, Delhi Bench in the case of Multiplan India (P) Limited reported in 38 ITD 320(Del) and Hon’ble Madhya Pradesh High Court in the case of Estate of late Tukojirao Holkar Vs. CWT reported in (223 ITR 480(MP), we dismiss the appeal of the assessee in limine for want of prosecution. 3. In the result, the appeal filed by the Assessee is dismissed. Order Pronounced in the Open Court on 02-04-2018 Waseem Ahmed S.S.Viswanethra Rav…