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 367,515 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.

M/S. Innovative Edge, Kolkata vs. ITO, Ward - 35(2), Kolkata

In the result, appeal of the assessee is dismissed

ITA 1506/KOL/2017[2013-14]Status: DisposedITAT Kolkata31 Oct 2017AY 2013-14

Bench: Sri J. Sudhakar Reddy]

Section 250

…, 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…

Shri Dharmendra J. Pandya, Kheda vs. The Income Tax Officer, Ward-7(3), Ahmedabad

In the result, appeal filed by the assessee is dismissed

ITA 114/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad30 Oct 2017AY 2008-09

Bench: Shri Mahavir Prasad & Shri, Manish Boradआयकर अपील सं./I.T.A. No. 114/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2008-09) Shri Dharmendra J. Pandya Ito, बनाम/ Prop: M/S. Vishal Traders, Ward – 7(3), Vs. 532, Market Yard, Virpur, Ahmedabad Dist. Kheda. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Amwpp 2803 L .. (अपीलाथ" /Appellant) (""यथ" / Respondent) --None-- अपीलाथ" ओर से / Appellant By : ""यथ" क" ओर से/Respondent By : Shri R. P. Maurya, Sr.D.R.

For Respondent: Shri R. P. Maurya, 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 30/10/2017 Ekuh’k cksjM Ekuh’k cksjM egkohj izlkn egkohj izlkn Ekuh’k cks…

Harvinder Kaur, Dehradun vs. ITO, Ward-1(3), Haldwani

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

ITA 4810/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Oct 2017AY 2012-13

Bench: Sh. Bhavnesh Sainiita No. 4807/Del/2017 : Asstt. Year : 2009-10 Ita No. 4808/Del/2017 : Asstt. Year : 2010-11 Ita No. 4809/Del/2017 : Asstt. Year : 2011-12 Ita No. 4810/Del/2017 : Asstt. Year : 2012-13 Smt. Harvinder Kaur, Vs Income Tax Officer, F-35, Race Course, Ward-1(3), Dehradun Dehradun (Appellant) (Respondent) Pan No. Aamph8276R Assessee By : None Revenue By : Sh. Koushlendra Tiwari, Sr. Dr Date Of Hearing : 30.10.2017 Date Of Pronouncement : 30.10.2017 Order All The Appeals By Assessee Are Directed Against Different Orders Of Ld. Cit(A), Haldwani Dated 03.05.2017 For Above Assessment Years 2009-10 To 2012-13. 2. The Assessee Has Been Notified The Date Of Hearing Through Registered Post. However, None Appeared On Behalf Of The Assessee Despite Service Of The Notice. It, Therefore, Appears That The Assessee Is No More Interested In Prosecuting All The Appeals.

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member ITA No. 4807/Del/2017 : Asstt. Year : 2009-10 ITA No. 4808/Del/2017 : Asstt. Year : 2010-11 ITA No. 4809/Del/2017 : Asstt. Year : 2011-12 ITA No. 4810/Del/2017 : Asstt. Year : 2012-13 Smt. Harvinder Kaur, Vs Income Tax Officer, F-35, Race Course, Ward-1(3), Dehradun Dehradun (APPELLANT) (RESPONDENT) PAN No. AAMPH8276R Assessee by : None Revenue by : Sh. Koushlendra Tiwari, Sr. DR Date of Hearing : 30.10.2017 Date of Pronouncement : 30.10.2017 ORDER All the appeals by assessee are directed against dif…

Harvinder Kaur, Dehradun vs. ITO, Ward-1(3), Haldwani

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

ITA 4807/DEL/2017[2009-10]Status: DisposedITAT Delhi30 Oct 2017AY 2009-10

Bench: Sh. Bhavnesh Sainiita No. 4807/Del/2017 : Asstt. Year : 2009-10 Ita No. 4808/Del/2017 : Asstt. Year : 2010-11 Ita No. 4809/Del/2017 : Asstt. Year : 2011-12 Ita No. 4810/Del/2017 : Asstt. Year : 2012-13 Smt. Harvinder Kaur, Vs Income Tax Officer, F-35, Race Course, Ward-1(3), Dehradun Dehradun (Appellant) (Respondent) Pan No. Aamph8276R Assessee By : None Revenue By : Sh. Koushlendra Tiwari, Sr. Dr Date Of Hearing : 30.10.2017 Date Of Pronouncement : 30.10.2017 Order All The Appeals By Assessee Are Directed Against Different Orders Of Ld. Cit(A), Haldwani Dated 03.05.2017 For Above Assessment Years 2009-10 To 2012-13. 2. The Assessee Has Been Notified The Date Of Hearing Through Registered Post. However, None Appeared On Behalf Of The Assessee Despite Service Of The Notice. It, Therefore, Appears That The Assessee Is No More Interested In Prosecuting All The Appeals.

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member ITA No. 4807/Del/2017 : Asstt. Year : 2009-10 ITA No. 4808/Del/2017 : Asstt. Year : 2010-11 ITA No. 4809/Del/2017 : Asstt. Year : 2011-12 ITA No. 4810/Del/2017 : Asstt. Year : 2012-13 Smt. Harvinder Kaur, Vs Income Tax Officer, F-35, Race Course, Ward-1(3), Dehradun Dehradun (APPELLANT) (RESPONDENT) PAN No. AAMPH8276R Assessee by : None Revenue by : Sh. Koushlendra Tiwari, Sr. DR Date of Hearing : 30.10.2017 Date of Pronouncement : 30.10.2017 ORDER All the appeals by assessee are directed against dif…

Shree Mohan Lal Sharma, Jaipur vs. ITO, Jaipur

In the result, appeal of the assessee is dismissed

ITA 823/JPR/2012[2007-08]Status: DisposedITAT Jaipur27 Oct 2017AY 2007-08

Bench: The Actual Hearing Of The Case.”

For Appellant: NoneFor Respondent: Shri Varinder Mehta (CIT)

…essee. No application seeking adjournment is made by the assessee. Therefore, it is presumed that the assessee is not interested in pursuing its appeal. Respectfully following the decision of Delhi Bench of ITAT in the case of CIT vs. Multiplan India Ltd., 38 ITD 320 (Del.) and Hon’ble Madhya Pradesh High Court in the case of Estate of late Tukojirao Holkar vs. CWT, 223 ITR 480 (MP), we dismiss the appeal of the assessee for want of prosecution. 3. In the result, appeal of the assessee is dismissed. Order pronounced in the open court on Friday, the 27th day of October 2017. ( HkkxpUn ½ ( dqy Hkkjr) ( BHAGCHA…

Shree Lala Ram Sharma, Jaipur vs. ITO, Jaipur

In the result, appeal of the assessee in ITA No

ITA 822/JPR/2012[2007-08]Status: DisposedITAT Jaipur27 Oct 2017AY 2007-08

Bench: The Actual Hearing Of The Case.”

For Appellant: NoneFor Respondent: Shri R.A. Verma(Addl.CIT)
Section 144

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh HkkxpUn] ys[kk lnL; ,oa Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM AND SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 822 /JP/2012 fu/kZkj.k o"kZ@Assessment Year : 2007-08. cuke Shri Lala Ram Sharma The Income Tax Officer, Vs. Village Sanjharia, Post: Thikaria Ward-7(4), Tehsil: Sanaganer. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. CMGPS 5226 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Shri R.A. Verma(Addl.CIT) lquokbZ d…

Dr Sarbajit Guha Niyogi, Kolkata vs. ITO, WD-22(1), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 641/KOL/2016[2009-2010]Status: DisposedITAT Kolkata27 Oct 2017AY 2009-2010

…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, I 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 27th October, 2017. (P.M. Jagt…

Akshay Softwaree Technologies Ltd, Navi Mumbai vs. Asst CIT Cir 15(1)(1), Mumbai

In the result, appeal filed by the assessee for assessment year 2012-2013

ITA 3687/MUM/2017[2012-13]Status: DisposedITAT Mumbai27 Oct 2017AY 2012-13

Bench: Shri G.S. Pannu (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2012-13 M/S Akshay Software - The Assistant Commissioner Of Technologies Ltd., Income Tax- Circle – 15 (1)(1), Unit No. 214, Building 2, Aaykar Bhavan, Millennium Business Park, Vs. New Marine Lines, Sector – 1, Mahape, Mumbai - 400020 Navi Mumbai - 400710 Pan: Aaaca4778Q (Appellant) (Respondent) Assessee By : Ms. Urvi A. Mehta (Ar Revenue By : Shri Saurabh Deshpande (Dr) Date Of Hearing: 07/09/2017 Date Of Pronouncement: 27/10/2017

For Appellant: Ms. Urvi A. Mehta (ARFor Respondent: Shri Saurabh Deshpande (DR)
Section 115JSection 143Section 143(2)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNALMUMBAI BENCHES “A”, MUMBAI BEFORE SHRI G.S. PANNU (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2012-13 M/s Akshay Software - The Assistant Commissioner of Technologies Ltd., Income Tax- Circle – 15 (1)(1), Unit No. 214, Building 2, Aaykar Bhavan, Millennium Business Park, Vs. New Marine Lines, Sector – 1, Mahape, Mumbai - 400020 Navi Mumbai - 400710 PAN: AAACA4778Q (Appellant) (Respondent) Assessee by : Ms. Urvi A. Mehta (AR Revenue by : Shri Saurabh Deshpande (DR) Date of Hearing: 07/09/2017 Date of Pronouncement: 27/10/2017 O R D E R PER RAM LAL NEGI, JM This appeal…

Wilworth Earth Movers Pvt.Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, appeal of the assessee is dismissed

ITA 342/BANG/2017[2012-13]Status: DisposedITAT Bangalore27 Oct 2017AY 2012-13

Bench: Shri. A. K. Garodia

For Appellant: NoneFor Respondent: Shri. M. K. Biju, JCIT

…ITA.342/Bang/2017 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A No.342/Bang/2017 (Assessment Year : 2012-13) Wil Worth Earth Movers P. Ltd, No.14, Bull Temple Road, Basavanagudi, Bengaluru 560 004 .. Appellant PAN : AAACW2501M v. Deputy Commissioner of Income-tax, Circle -7(1)(2), Bengaluru .. Respondent Assessee by : None Revenue by : Shri. M. K. Biju, JCIT Heard on : 19.10.2017 Pronounced on : 27.10.2017 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : This is an appeal filed by a…

The Honavar Urban Co-Operative Bank Ltd, U.K vs. ITO-Ward-2, Udupi

In the result, appeal of the assessee is dismissed

ITA 1699/BANG/2016[2012-13]Status: DisposedITAT Bangalore27 Oct 2017AY 2012-13

Bench: Shri. A. K. Garodia

For Appellant: NoneFor Respondent: Shri. N. Sukumar, Addl. CIT
Section 36(1)(viiia)

…ITA.1699/Bang/2016 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A No.1699/Bang/2016) (Assessment Year : 2012-13) The Honnavar Urban Co-operative Bank Ltd, Bank Road, Honnavara - 581334 .. Appellant PAN : AAAAT8850E v. Income-tax Officer (TDS), Ward – 2, Udupi .. Respondent Assessee by : None Revenue by : Shri. N. Sukumar, Addl. CIT Heard on : 11.09.2017 Pronounced on : 27.10.2017 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : The present appeal is filed by the assessee, arising out…

ACIT, Nainital vs. Kumaon Mandal Vikas Nigam Ltd., Nainital

In the result, both the appeals are dismissed

ITA 4981/DEL/2011[2007-08]Status: DisposedITAT Delhi24 Oct 2017AY 2007-08

Bench: Shri R.K. Panda & Shri K.N. Chary

Section 142Section 44A

…that the conduct of the assessee does not inspire any confidence that any point of time the assessee would cooperate with the disposal of the matter on merits. We, therefore, following the decision in Commissioner of Income-tax vs Multiplan India (P) Ltd.: 38 ITD 320(Del), dismiss the assessee’s appeal and proceed to dispose of the Revenue’s appeal. 5. As could be seen from the record the Revenue is challenging the deletion of the additions made on the basis of the fall of GP rate in respect of FL 2 Unit, tourism division, gas division, parvat fabrication and parvat wires besides the adding of interest earn…

Kumaon Mandal Vikas Nigam Ltd., Nainital vs. DCIT, Nainital

In the result, both the appeals are dismissed

ITA 4971/DEL/2011[2007-08]Status: DisposedITAT Delhi24 Oct 2017AY 2007-08

Bench: Shri R.K. Panda & Shri K.N. Chary

Section 142Section 44A

…that the conduct of the assessee does not inspire any confidence that any point of time the assessee would cooperate with the disposal of the matter on merits. We, therefore, following the decision in Commissioner of Income-tax vs Multiplan India (P) Ltd.: 38 ITD 320(Del), dismiss the assessee’s appeal and proceed to dispose of the Revenue’s appeal. 5. As could be seen from the record the Revenue is challenging the deletion of the additions made on the basis of the fall of GP rate in respect of FL 2 Unit, tourism division, gas division, parvat fabrication and parvat wires besides the adding of interest earn…

Bethesda Hospital Society, Chhatarpur vs. I.T.O., Chhatarpur

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

ITA 253/AGR/2016[2007-08]Status: DisposedITAT Agra23 Oct 2017AY 2007-08

Bench: Shri A. D. Jain

…e is not interested in prosecuting the appeal any further. As such, I hold that the appeal is I.T.A No. 253/Agra/2016 2 liable to be dismissed for non prosecution. In this regard I place reliance upon the following case laws: 1. CIT vs. Multiplan India Ltd. 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P& H) 4. CIT vs. B. N. Bhattachargee And Another 118 ITR 461(SC) 3. Respectfully following the view taken in the cases cited (supra), I dismiss the appeal filed by the assessee for non prosecution. The assessee may, however, ge…

Subrata Kar, Kolkata vs. ITO, WD-27(4), Kolkata

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

ITA 589/KOL/2016[2010-2011]Status: DisposedITAT Kolkata18 Oct 2017AY 2010-2011
For Appellant: Subrata Kar 9C Station RoadFor Respondent: The ITO, Ward 27(4), Kolkata

…lf of assessee nor filed any application seeking adjournment. It appears that the assessee is not interested in prosecuting his 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. 4. In the result, the appeal filed by the Assessee is dismissed. Order Pronounced in the Open Court on 18-10-2017. A.L. Saini S.S.Viswanethra Rav…

M/S Morpheus Supply Chain Solutions Pvt. Ltd., Gurgaon vs. ITO, New Delhi

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

ITA 2585/DEL/2017[2007-08]Status: PendingITAT Delhi17 Oct 2017AY 2007-08

Bench: Shri R.S. Syalassessment Year : 2007-08

For Appellant: NoneFor Respondent: Shri T. Vasanthan, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT Assessment Year : 2007-08 Morpheus Supply Chain Vs. ITO, Solutions Pvt. Ltd., Ward-5(4), SFF-106, Palam Triangle, New Delhi. Palam Vihar, Gurgaon. PAN: AAECM1141P (Appellant) (Respondent) Assessee By : None Department By : Shri T. Vasanthan, Sr. DR Date of Hearing : 16.10.2017 Date of Pronouncement : 17.10.2017 ORDER This appeal by the assessee is directed against order passed by the CIT(A) on 09.03.2017 in relation to the assessment year 2007-08. 2. This appeal came up for hearing before the tribuna…

Shri Mansingh Amratlal Nayak, Ahmedabad vs. The CIT-III, Ahmedabad

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

ITA 1212/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad12 Oct 2017AY 2009-10

Bench: Shri Rajpal Yadav & Shri Manish Boradआयकर अपील सं./ Ita No. 1212/Ahd/2014 "नधा"रण वष"/Assessment Year: 2009-10 Mansingh Amratlal Nayak, Vs. Cit-Iii, 21, Narsinhnagar Society, Ahmedabad Naranpura Char Rasta, Naranpura, Ahmedabad-13 Pan : Aaqpn 6101 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : None Revenue By : Shri Vivek Wadekar, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 12/10/2017 घोषणा क" तार"ख /Date Of Pronouncement: 12/10/2017 आदेश/O R D E R Per Rajpal Yadav:

For Appellant: NoneFor Respondent: Shri Vivek Wadekar, CIT-DR
Section 263

…e Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT, (1997) 223 ITR 480 (M.P.) and the decision of Hon'ble Delhi Tribunal in the Mansingh Amratlal Nayak vs. CIT-III For AY: 2009-10 2 case of CIT vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Delhi), we dismiss the appeal of the assessee in limine. 3. The assessee may, if so advised, file an application before this Tribunal for restoration of his appeal and hearing on merits by showing reasonable cause for not appearing before the Tribunal on the date of hearing. The Bench, if so satisfied, may recall its order and restore the appeal…

Yashwant Singh Thakur, Kalahandi vs. DCIT, Circle-1(1), Bhubaneswar

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

ITA 213/CTK/2016[2011-12]Status: DisposedITAT Cuttack12 Oct 2017AY 2011-12

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपीऱ सं./Ita No.213/Ctk/2016 (नििाारण वषा / Assessment Year :2011-2012) Yashwant Singh Thakur, Vs. Dcit, Circle-1(1), Irrigation Colony, Bhubaneswar Bhawanipatna, Kalahandi (Odisha)-766001 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaupt 3006 D (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्ााररती की ओर से /Assessee By : None राजस्व की ओर से /Revenue By : Shri D.K.Pradhan, Citdr सुनवाई की तारीख / Date Of Hearing : 12/10/2017 घोषणा की तारीख/Date Of Pronouncement 12/10/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed An Appeal Against The Order Of Cit(A)-1, Bhubaneswar, Passed In Itappeal No.0407/14-15, Dated 24.02.2016, U/S.144 Of The Income Tax Act. 2. This Appeal Came For Hearing Today I.E. On 12.10.2017. The Notice Was Sent To The Assessee For Hearing By Registered Post With Ad On 15.09.2017 To The Address Given By The Assessee In Column No.10 Of Form No.36. However No One Was Present On Behalf Of The Assessee On The Date Of Hearing. It Means That Assessee Is Not Interested To Prosecute The 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 :-

For Appellant: NoneFor Respondent: Shri D.K.Pradhan, CITDR
Section 144

…e, 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…

M/S. Harhar Mahadev Sewa Samiti, Rohtak vs. CIT, Rohtak

In the result, the appeal is dismissed, as indicated above

ITA 4850/DEL/2014[]Status: DisposedITAT Delhi12 Oct 2017

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

Section 12A

…that the assessee is not interested in prosecuting the appeal. ITA No. 4850/Del./2014 2 Therefore, the appeal of the assessee deserves to be dismissed in limine for want of prosecution in view of the orders 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. In the result, the appeal is dismissed, as indicated above. Order is pronounced in the open court on 12.10.2017. (H.S. Sidhu) Accountant Member Dated: 12/10/2017 *aks* Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4)…

Shyam Avtar Gupta HUF, Beawar vs. ITO, Beawar

ITA 681/JPR/2015[2009-10]Status: DisposedITAT Jaipur11 Oct 2017AY 2009-10
For Appellant: NoneFor Respondent: Smt. Poonam Rai (DCIT)

…as been filed. Therefore, it is apparent that the assessee is not interested in perusing and prosecution of the present appeal. 3. 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 not admitted and is dismissed in limine for non prosecution as pronounced in the open Court on 11/10/2017. ¼ fot; iky jko ½ (VIJAY PAL RAO) U;kf;d lnL; @Judicial Member Tk;iqj@Jaipu…

Shri Harish Chandra Batra, Dehradun vs. ACIT, Dehradun

In the result, the appeal is dismissed, as indicated above

ITA 264/DEL/2015[2010-11]Status: DisposedITAT Delhi11 Oct 2017AY 2010-11

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

…o. 264/Del./2015 2 appears that the assessee is not interested in prosecuting the appeal. Therefore, the appeal of the assessee deserves to be dismissed in limine for want of prosecution in view of the orders 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. In the result, the appeal is dismissed, as indicated above. Order is pronounced in the open court on 11.10.2017. (H.S. Sidhu) Accountant Member Dated: 11/10/2017 *aks* Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4)…