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

Issues it is cited on

Judgments citing CIT v. Multiplan India Ltd.

Landmark Probuild Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-2(1)(3), Ahmedabad

In the result, appeal filed by the assessee is dismissed

ITA 499/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad19 Jan 2018AY 2012-13

Bench: Shri Pramod Kumar & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 499/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13) Landmark Probuild Pvt. Ltd., Ito, बनाम/ 341/8B, Swagat Park Ward 2(1)(3), Vs. Bunglow Road, Ahmedabad. Near Narayan Darshan Bunglow, Thaltej, Off. S.G. Highway Ahmedabad – 380 054 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcl 9041 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) --None-- अपीलाथ" ओर से / Appellant By : ""यथ" क" ओर से/Respondent By : Shri Mudit Nagpal, Sr. D.R.

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

…Hon’ble M.P. High Court in the case of Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480(M.P.) dismissed the reference filed by the assessee for not taking necessary steps. Similar view is taken by I.T.A.T., Delhi Bench in the case of Multiplan India Ltd., 38 ITD 320. Considering the above, it appears that the assessee is not interested in prosecuting its appeal. We, therefore, dismiss the appeal filed by the assessee for non-prosecution. 3. In the result, appeal filed by the assessee is dismissed. This Order pronounced in Open Court on 29/01/2018 ¼izeksn dqekj izeksn dqekj½ ¼egkohj ¼egkohj izlkn½ izlkn½ ize…

Sangeetha Kesav Malkhede, Chennai vs. DCIT, Chennai

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

ITA 313/CHNY/2017[2011-12]Status: DisposedITAT Chennai18 Jan 2018AY 2011-12

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.313/Mds/2017 "नधा"रण वष"/Assessment Year:2011-12 Smt. Sangeetha Kesav Malkhede, The Deputy Commissioner Of No. 3/8, Kumar’S Bridavan, Kasturibai Vs. Income Tax, Nagar, 2Nd Main Road, Adyar, Ncc 18, Chennai 600 020. Chennai . [Pan: Ahaps0705R] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : None ""यथ" क" ओर से/Respondent By : Shri Sanat Kumar Raha, Jcit सुनवाई क" तार"ख/ Date Of Hearing : 04.01.2018 घोषणा क" तार"ख /Date Of Pronouncement : 18.01.2018 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Emanates From The Order Of The Ld. Commissioner Of Income Tax (Appeals) 18, Chennai Dated 28.11.2016 Relevant To The Assessment Year 2011-12. 2. The Appeal Of The Assessee Was Posted For Hearing On 10.04.2017, Despite Service Of Notice [Ad On Record], None Appeared On Behalf Of The Assessee & At The Request Of The Ld. Ar, The Hearing Of The Appeal Is 2

For Appellant: NoneFor Respondent: Shri Sanat Kumar Raha, JCIT

…g on 04.01.2018. Hence, it is inferred that the assessee is not interested in prosecuting the appeal. 3. Therefore, having regard to Rule 19(2) of ITAT Rules and following the decision of the Delhi Bench of the Tribunal in the case of Multiplan (India) Ltd. (38 ITD 320) and the judgment of the Hon’ble Madhya Pradesh High Court in the case of late Tukojirao Holkar (223 ITR 480), the appeal of the assessee is dismissed for want of prosecution. In the result, the appeal filed by the assessee is dismissed. 4. Order pronounced on the 18th January, 2018 at Chennai. (A. MOHAN ALANKAMONY) JUDICIAL MEMBER Chennai, Dated,…