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.

Ms Soma Paul, Kolkata vs. ITO, WD-24(2), Kolkata

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

ITA 981/KOL/2016[2010-2011]Status: DisposedITAT Kolkata27 Nov 2017AY 2010-2011

Bench: Shri N. V. Vasudevan, Jm & Dr. A.L.Saini, Am Ms. Soma Paul Vs. I.T.O, Ward-24(2), Kolkata 41, P.C. Ghosh Road, Kolkata – 700 169, A.J.C Bose Road, 048. Bamboovila, 9Th Floor, Kolkata – 700 014. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Axbpp 0510 E (अपीलाथ" /Appellant) (""थ" / Respondent) .. Appellant By : None Revenue By : Shri Shri Arindam Bhattacharjee, Addl. Cit सुनवाई की तारीख / Date Of Hearing : 27/11/2017 घोषणा की तारीख/Date Of Pronouncement: 27/11/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2010-11, Is Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals)-19, Kolkata Dated 31.03.2016. 2. This Case Was Listed For Hearing Before The Tribunal On 27.11.2017 & For This Assessee Was Informed. Today I.E. On 27.11.2017 When The Case Was Called On Board, None Appeared On Behalf Of The Assessee Nor Any Request For Adjournment Has Been Filed Before The Tribunal Despite The Service Of Notice Upon The Assessee. It Seems That The Assessee Is Not Interested In Prosecuting Her Appeal; Hence, The Appeal Filed By The Assessee Is Liable To Be Dismissed, For Non-Prosecution. In Our Above View, We Find Support From The Following Decisions: (1) In The Case Of Cit Vs. B.N. Bhattachargee & 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.” (2) In The Case Of Estate Of Late Tukojirao Holkar Vs. Cwt; 223 Itr 480 (M.P.) While Dismissing The Reference Made At The Instance Of The Assessee In Default Made Following Observation In Their Order: “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 Paper Books So As To Enable Hearing Of The Reference, The Court Is Not Bound To Answer The Reference.”

For Appellant: NoneFor Respondent: Shri Shri Arindam Bhattacharjee, Addl. CIT

…IN THE INCOME TAX APPELLATE TRIBUNAL “D”, BENCH KOLKATA BEFORE SHRI N. V. VASUDEVAN, JM & DR. A.L.SAINI, AM Ms. Soma Paul Vs. I.T.O, Ward-24(2), Kolkata 41, P.C. Ghosh Road, Kolkata – 700 169, A.J.C Bose Road, 048. Bamboovila, 9th Floor, Kolkata – 700 014. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AXBPP 0510 E (अपीलाथ" /Appellant) (""थ" / Respondent) .. Appellant by : None Revenue by : Shri Shri Arindam Bhattacharjee, Addl. CIT सुनवाई की तारीख / Date of Hearing : 27/11/2017 घोषणा की तारीख/Date of Pronouncement: 27/11/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, AM: The captioned appeal filed by the assessee, pert…

Ganapathy Diliban, Chennai vs. ACIT Non Corporate Circle 1, Chennai

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

ITA 2061/CHNY/2017[2013-14]Status: DisposedITAT Chennai27 Nov 2017AY 2013-14

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.2061/Mds/2017 "नधा"रण वष"/Assessment Year:2013-14 Shri Ganapathy Diliban, The Assistant Commissioner Of Exotica, 6Th Floor, No. 24, Venkata Vs. Income Tax, Narayana Road, Chennai 600 017. Non-Corporate Circle 1, Chennai. [Pan: Aajpg1939P] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : None ""यथ" क" ओर से/Respondent By : Shri N. Madhavan, Addl. Cit सुनवाई क" तार"ख/ Date Of Hearing : 09.11.2017 घोषणा क" तार"ख /Date Of Pronouncement : 27.11.2017 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) 2, Chennai Dated 27.06.2017 Relevant To The Assessment Year 2013-14. 2. The Appeal Of The Assessee Was Posted For Hearing On 09.11.2017 By Service Of Notice [Rpad On Record]. None Appeared On Behalf Of The Assessee. Moreover, The Assessee Has Not Rectified The Defect Notified In The 2

For Appellant: NoneFor Respondent: Shri N. Madhavan, Addl. CIT

…b-head “Others”. 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 27th November, 2017 at Chennai. (A. MOHAN ALANKAMONY) JUDICIAL MEMBER Chennai, Date…

Abk Aots Dosokai Tamilnadu Centre, Chennai vs. ITO (Exemptions), Chennai

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

ITA 1592/CHNY/2017[2012-13]Status: DisposedITAT Chennai27 Nov 2017AY 2012-13

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.1592/Mds/2017 "नधा"रण वष"/Assessment Year:2012-13 M/S. Abk Aots Dosokai Tamilnadu The Income Tax Officer [Exemption], Centre, 3Rd Floor, Chateau D’Ampa, Vs. Ward 3, 110 Nelson Manickam Road, Chennai. Aminjikarai, Chennai 600 029. [Pan: Aaaca7522Q] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : None ""यथ" क" ओर से/Respondent By : Mrs. S. Vijayaprabha, Jcit सुनवाई क" तार"ख/ Date Of Hearing : 15.11.2017 घोषणा क" तार"ख /Date Of Pronouncement : 27.11.2017 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) 17, Chennai Dated 28.02.2017 Relevant To The Assessment Year 2012-13. 2. The Appeal Of The Assessee Was Posted For Hearing On 28.08.2017 By Service Of Notice [Rpad On Record]. None Appeared On Behalf Of The Assessee. Thus, The Bench Adjourned The Hearing Of The Appeal To 2

For Appellant: NoneFor Respondent: Mrs. S. Vijayaprabha, JCIT

…has been filed. 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 27th November, 2017 at Chennai. (A. MOHAN ALANKAMONY) JUDICIAL MEMBER Chennai, Date…