CIT v. Multiplan India Ltd.

Corcon Institute of Corrosion, Sewri, Mumbai vs. Anil Babu, Mumbai

In the result the appeal filed by the assessee stands partly allowed for statistical purposes

Bench: Smt Beena Pillaiassessment Year: 2016-17 Corcon Institute Of Anil Babu Corrosion Income Tax Office, 8 T.K. Industrial Estate, Exem. Ward 1(2) Vs. Sewri, Mumbai. Mumbai- 400015. Pan: Aafcc5627H Appellant : Respondent

…the order of the Ld.AO assessee preferred appeal before the Ld. CIT(A) who primarily rejected the appeal of the assessee for non appearance by placing reliance on the decision of Hon'ble Delhi Tribunal in case of CIT vs. Multiplan India Pvt. Ltd. reported in 38 ITD 320. The Ld. CIT(A) thereafter decided the assessee on merits by folding the view taken by the Ld.AO. Aggrieved by the order of the Ld.AO, assessee preferred appeal before the Ld. CIT(A). 3. The Ld.AR submitted that, Form 10 was duly submitted to the Ld.AO during the assessment proceedings and as per the Circular No. 7/2018 dated 28/12/2018 obliged th…

Bhairavi Kaushik Kamdar, Mumbai vs. Income Tax Officer - 42(1)(1), Kautilya Bhavan

In the result, the appeal filed by the Assessee stands allowed for

Bench: Shri Narender Kumar Choudhry & Shri Girish Agrawalassessment Year: 2017-18

…ournment on two occasions made no compliance. Therefore, in the constrained circumstances and in the absence of any written submissions/evidence, the Ld. Commissioner while following the judgment in the case of CIT vs. Multiplan India Pvt. Ltd. as reported 38 ITD 320 (Del) decided the appeal of the Assessee vide impugned order as ex-parte and consequently dismissed the same for non-prosecution. 4. The Assessee, being aggrieved, is in appeal before us and supported the grounds of appeal raised in appeal. 5. On the contrary, the Ld. D.R. refuted the claim of the Assessee. 3 M/s. Bhairavi Kaushik Kamdar 6. W…

Savatex Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle -2(3)(2), Mumbai

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

…n the appointed date. Mere filing of an appeal is not enough, rather it requires effective prosecution also. Therefore, the appeal is found liable for dismissal. This view is supported by the following judicial pronouncements:- (i) CIT vs Multiplan India Ltd. 38 ITD 320(Del) (ii) Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.) (iii) New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P&H) (iv) CIT vs. B. N. Bhatachargee And Another 118 ITR 461 (SC). 4.2 The Hon'ble ITAT, Jabalpur Bench, Jabalpur in the case of M/s Bindra Warehousing Corporation, Itarsi US ITO, ITA No. 153/Jab/2016 and in Jabalpur Sahkari D…

Thomas John Gomes, Mumbai vs. Income Tax Department (NFAC), Delhi

In the result, appeal filed by the assessee is allowed for statistical purposes in the above terms

Bench: Shri. Br Baskaran & Shri. Raj Kumar Chauhanthomas John Gomes Vs. Income Tax Department 1, Rosy Building, Tank Lane, Daftary (Nfac) Road Malad (East), Mumbai – National Faceless Appeal 400097. Centre – Delhi. Pan: Aadpg3215G (Appellant) (Respondent)

…ough more than adequate opportunities were provided. Under the circumstances, I have no other alternative but to dismiss the appeal following the ratio of the decision of the Hon’ble ITAT, Delhi Bench in the case of CIT Vs. Multiplan India Limited reported in 38 ITD 320 and also the decision of the Hon’ble MP High Court in the case of Estate of Late Tukhoji Rao Holkar Vs. CWT reported in 233 ITR 480. The law assists those that are vigilant with their rights and not those that sleep there upon. Following this principle as embodied in the well known dictum “vigilantbus non dormentibus, jura subveniunt”, all the gro…