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 367,514 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.

Laxmi Jewellery Export Pvt. Ltd., Ahmedabad vs. The Asstt. Commissioner of Income Tax, Circle-2(1)(2), Ahmedabad

In the result, the appeal of the Assessee is dismissed

ITA 1935/AHD/2016[2008-09]Status: DisposedITAT Ahmedabad03 Oct 2017AY 2008-09

Bench: Parting, It Is Appropriate To Add That In Case The Assessee Is Able To Show That There Was A Reasonable Cause For Non- Representation On The Date Of Hearing, It Would Be At Liberty If So Advised To Pray For A Recall Of This Order.

For Appellant: NoneFor Respondent: Shri Prajna Paramita, Sr. D.R
Section 144

…t the assessee is not serious in pursuing the appeal filed. Accordingly the only alternative left is to dismiss the appeal of the assessee in limine. Support is drawn from the order of the Tribunals in Commissioner of Income Tax vs. Multi Plan India (P) Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holka vs. CWT: 223 ITR480 (M.P.). 3. Before parting, it is appropriate to add that in case the assessee is able to show that there was a reasonable cause for non- representation on the date of hearing, it would be at liberty if so advised to pray for a recall of this order. 4. In the result, the appeal of the…

Pragnesh P. Tewar, Vadodara vs. The Income Tax Officer, Ward-2(4), Baroda

In the result, the appeal of the Assessee is dismissed

ITA 1929/AHD/2016[2008-09]Status: DisposedITAT Ahmedabad03 Oct 2017AY 2008-09

Bench: Parting, It Is Appropriate To Add That In Case The Assessee Is Able To Show That There Was A Reasonable Cause For Non- Representation On The Date Of Hearing, It Would Be At Liberty If So Advised To Pray For A Recall Of This Order.

For Appellant: NoneFor Respondent: Shri G.C. Daxini, Sr. D.R
Section 144

…t the assessee is not serious in pursuing the appeal filed. Accordingly the only alternative left is to dismiss the appeal of the assessee in limine. Support is drawn from the order of the Tribunals in Commissioner of Income Tax vs. Multi Plan India (P) Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holka vs. CWT: 223 ITR480 (M.P.). 3. Before parting, it is appropriate to add that in case the assessee is able to show that there was a reasonable cause for non- representation on the date of hearing, it would be at liberty if so advised to pray for a recall of this order. 4. In the result, the appeal of the…

Jigisha Satishkumar Mehta, Sabarkantha vs. The Income Tax Officer, S.K. Ward-2, Himatnagar

In the result, the appeal of the Assessee is dismissed

ITA 3175/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad03 Oct 2017AY 2010-11

Bench: Parting, It Is Appropriate To Add That In Case The Assessee Is Able To Show That There Was A Reasonable Cause For Non- Representation On The Date Of Hearing, It Would Be At Liberty If So Advised To Pray For A Recall Of This Order.

For Appellant: NoneFor Respondent: Shri Prajna Paramita, Sr. D.R
Section 144

…t the assessee is not serious in pursuing the appeal filed. Accordingly the only alternative left is to dismiss the appeal of the assessee in limine. Support is drawn from the order of the Tribunals in Commissioner of Income Tax vs. Multi Plan India (P) Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holka vs. CWT: 223 ITR480 (M.P.). 3. Before parting, it is appropriate to add that in case the assessee is able to show that there was a reasonable cause for non- representation on the date of hearing, it would be at liberty if so advised to pray for a recall of this order. 4. In the result, the appeal of the…

Shroff Oil Manufacturing Co. Pvt. Ltd., Baroda vs. The ACIT, Circle-4, Baroda

In the result, appeal filed by the assessee is dismissed

ITA 377/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad29 Sept 2017AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

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 29/09/2017 ¼iznhi dqekj dsfM;k½ ¼iznhi dqekj dsfM;k½ ¼iznhi dqekj dsfM;k½…

E.Sankaran, Chennai vs. ITO, Chennai

In the result, the appeal of the assessee is dismissed

ITA 294/CHNY/2017[2008-09]Status: DisposedITAT Chennai28 Sept 2017AY 2008-09

Bench: Shri Abraham P. George]

For Appellant: None

…y the assessee and acknowledgment card is on record. In the circumstances, I am of the opinion that the assessee is not interested in prosecuting the case. Following the decision of the Delhi Bench of the Tribunal in the case of CIT v. Multiplan (India) Ltd. (38 ITD 320) (Del), I dismiss the appeal filed by the assessee, for non-prosecution. However, assessee if it desires so, can file a petition seeking restoration of the appeal, if it has valid grounds for not entering appearance. 2. In the result, the appeal of the assessee is dismissed. Order pronounced on Thursday, the 28th day of September, 2017, at Chenn…

Ajay Singh Pundeer, New Delhi vs. ITO, New Delhi

In the result appeal filed by the assessee is dismissed

ITA 5491/DEL/2012[2007-08]Status: DisposedITAT Delhi28 Sept 2017AY 2007-08

Bench: Shri R. K. Panda & Ms. Suchitra Kambleasstt. Year : 2007-08 Ajay Singh Pundeer Vs Ito Rz-23, Kamla Park, Ward-25(4) Dharampura, Najafgarh New Delhi New Delhi

For Appellant: NoneFor Respondent: Sh. R.C.Danday, Sr. DR

…case was filed. This type of attitude on the part of the assessee shows that he is not interested in prosecuting the appeal filed by him. Therefore, following the decision of the Delhi Bench of the Tribunal in the case of Multiplan India Pvt. Ltd. reported in 38 ITD 320 and the decision of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another reported in 118 ITR 461, the appeal filed by the assessee is dismissed in limine. However, if the assessee, through proper application can satisfy the bench for such non-appearance, the Tribunal may at its discretion recall the order. The appeal filed by th…

Sh. Mayank Singhee, New Delhi vs. DCIT, New Delhi

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

ITA 5465/DEL/2014[2011-12]Status: DisposedITAT Delhi28 Sept 2017AY 2011-12

Bench: Shri Bhavnesh Saini & Shri L. P. Sahu. I. T. Appeal No. 5465/Del/2014 Assessment Year : 2011–12. Shri Mayank Singhee, Deputy Commissioner 4 – A, Street : C – I, Vs. Of Income Tax, S A I N I K F A R M, Central Circle : 11, N E W D E L H I – 110 062. N E W D E L H I. Pan : Bxvps 2209 E (Appellant) (Respondent) Assessee By : N O N E; Department By : Ms. Renu Amitabh, Cit [Dr]; Date Of Hearing : 28.09.2017 Date Of Pronouncement : 28.09.2017 O R D E R. Per Bhavnesh Saini, J. M. :

For Appellant: N O N EFor Respondent: Ms. Renu Amitabh, CIT [DR]

…e, the appeal of the assessee is liable to be dismissed. 3. Considering the facts of the case and keeping in view the provisions of Rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1963 as were considered in the case of 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…

Smt. Monika Devi Khandelwal, Mathura vs. I.T.O., Ward-3(4), Mathura

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

ITA 47/AGR/2016[2007-08]Status: DisposedITAT Agra27 Sept 2017AY 2007-08

Bench: Shri A. D. Jain

…e is not interested in prosecuting the appeal any further. I.T.A No. 47/Agra/2016 2 As such, I hold that the appeal is 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…

M.N.Kannan, Krishnagiri vs. DCIT, Salem

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

ITA 1118/CHNY/2017[2011-12]Status: PendingITAT Chennai27 Sept 2017AY 2011-12

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.1118/Mds/2017 "नधा"रण वष"/Assessment Year:2011-12 Shri M.N. Kannan, The Deputy Commissioner Of Vs. Plot No. 617/618, Bhasavanapuram Income Tax, Village, Gobachandram, Kottamadagu Circle Iii, Salem. Panchayat , Thally Post, Krishnagiri 635 118. [Pan: Aftpk5663D] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : None ""यथ" क" ओर से/Respondent By : Shri K. Ravi, Jcit सुनवाई क" तार"ख/ Date Of Hearing : 27.09.2017 घोषणा क" तार"ख /Date Of Pronouncement : 27.09.2017 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), Salem Dated 30.03.2017 Relevant To The Assessment Year 2011-12. 2. The Appeal Was Initially Posted For Hearing On 20.07.2017 & Notice Issued Was Duly Served On The Assessee [Ad On Record]. Since Bench Could Not Function On That Day, The Next Hearing Was Fixed On 27.09.2017 & 2

For Appellant: NoneFor Respondent: Shri K. Ravi, JCIT

…ange of address. 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. 4. In the result, the appeal filed by the assessee is dismissed. Order pronounced on the 27th September, 2017 at Chennai. (CHANDRA POOJARI) JUDICIAL MEMBER Chennai, Dated,…

M/S Blue Bird Hotels Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 135/DEL/2016[2011-12]Status: DisposedITAT Delhi27 Sept 2017AY 2011-12

Bench: Shri Bhavnesh Saini & Shri L. P. Sahu. I. T. Appeal No. 135/Del/2016 Assessment Year : 2011–12. M/S. Blue Bird Hotels Pvt. Ltd., Deputy Commissioner 106 – Babar Road, Vs. Of Income Tax, N E W D E L H I – 110 001. Circle : 3 (1), N E W D E L H I. Pan : Aaccb 6766 B (Appellant) (Respondent) Assessee By : N O N E; Department By : Ms. Rakhi Vimal, Sr. D. R.; Date Of Hearing : 27.09.2017 Date Of Pronouncement : 27.09.2017 O R D E R. Per Bhavnesh Saini, J. M. :

For Appellant: N O N EFor Respondent: Ms. Rakhi Vimal, Sr. D. R
Section 271(1)(c)

…e, the appeal of the assessee is liable to be dismissed. 3. Considering the facts of the case and keeping in view the provisions of Rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1963 as were considered in the case of 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…

The Jhajjar Central Co-Operative Bank Ltd, Rohtak vs. DCIT, Rohtak

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

ITA 123/DEL/2016[2012-13]Status: DisposedITAT Delhi27 Sept 2017AY 2012-13

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

…ely inferred that the assessee is not serious in pursuing its appeal. In the circumstances, the only alternative left with us is to dismiss the appeal of the assessee in limine. Support is drawn from the order 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 of the assessee is dismissed, as indicated above. Order is pronounced in the open court on 27.09.2017. (Bhavnesh Saini) Accountant Member Dated: 27.09.2017 *aks* Copy of order forwarded to: (1) The appellant (2) The respondent…

Raghuraj Singh, Gautam Budh Nagar vs. JCIT, Noida

In the result appeal filed by the assessee is dismissed

ITA 3570/DEL/2017[2014-15]Status: DisposedITAT Delhi27 Sept 2017AY 2014-15

Bench: Shri R.K.Pandaasstt. Year : 2014-15

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

…address if any. This type of attitude on the part of the assessee shows that he is not interested in prosecuting the appeal filed by it. Therefore, following the decision of the Delhi Bench of the Tribunal in the case of Multiplan India Pvt. Ltd. reported in 38 ITD 320 and the decision 2 (Raghuraj Singh) of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another reported in 118 ITR 461, the appeal filed by the assessee is dismissed in limine. However, if the assessee, through proper application can satisfy the bench for such non-appearance, the Tribunal may at its discretion recall the order. Th…

Roohul Amin, Aligarh vs. ACIT Circle-1, Aligarh

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

ITA 183/AGR/2016[2011-12]Status: DisposedITAT Agra26 Sept 2017AY 2011-12

Bench: Shri A. D. Jain

…is not interested in prosecuting the appeal any further. As such, I hold that the appeal is liable to be I.T.A No. 183/Agra/2016 2 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…

Phoenix Datatech Services Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result appeal filed by the assessee is dismissed

ITA 3550/DEL/2017[2008-09]Status: DisposedITAT Delhi26 Sept 2017AY 2008-09

Bench: Shri R.K.Pandaasstt. Year : 2008-09

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

…on the part of the assessee shows that it is not interested in 2 (Phoenix Datatech Services P. Ltd) prosecuting the appeal filed by it. Therefore, following the decision of the Delhi Bench of the Tribunal in the case of Multiplan India Pvt. Ltd. reported in 38 ITD 320 and the decision of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another reported in 118 ITR 461, the appeal filed by the assessee is dismissed in limine. However, if the assessee, through proper application can satisfy the bench for such non- appearance, the Tribunal may at its discretion recall the order. The appeal filed by t…

M/S. Nangalwala Impex (P) Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 7031/DEL/2014[2011-12]Status: DisposedITAT Delhi26 Sept 2017AY 2011-12

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

…ely inferred that the assessee is not serious in pursuing its appeal. In the circumstances, the only alternative left with us is to dismiss the appeal of the assessee in limine. Support is drawn from the order 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 of the assessee is dismissed, as indicated above. Order is pronounced in the open court on 26.09.2017. (Bhavnesh Saini) Accountant Member Dated: 26.09.2017 *aks* Copy of order forwarded to: (1) The appellant (2) The respondent…

M/S. Almora Zila Sehkari Bank Ltd., Almora vs. DCIT, Nainital

In the result appeal filed by the assessee is dismissed

ITA 6535/DEL/2014[2011-12]Status: DisposedITAT Delhi26 Sept 2017AY 2011-12

Bench: Shri R. K. Panda & Ms. Suchitra Kambleasstt. Year : 2011-12

For Appellant: NoneFor Respondent: Sh. R.C.Danday, Sr. DR

…ude on the part of the assessee shows that it is not interested in 2 (Almora Zila Sehkari Bank ltd.) prosecuting the appeal filed by it. Therefore, following the decision of the Delhi Bench of the Tribunal in the case of Multiplan India Pvt. Ltd. reported in 38 ITD 320 and the decision of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another reported in 118 ITR 461, the appeal filed by the assessee is dismissed in limine. However, if the assessed, through proper application can satisfy the bench for such non- appearance, the Tribunal may at its discretion recall the order. The appeal filed by t…

Sh. Mohd. Naushad Ahmed, New Delhi vs. ITO, Saharanpur

In the result, both the appeals of the assessee are dismissed, for non-prosecution

ITA 1477/DEL/2014[2006-07]Status: DisposedITAT Delhi26 Sept 2017AY 2006-07

Bench: Shri Bhavnesh Saini & Shri L. P. Sahu.

For Appellant: N O N EFor Respondent: Ms. Rakhi Vimal, Sr. D. R
Section 271(1)(c)

…ppeals of the assessee are liable to be dismissed. 3. Considering the facts of both the cases and keeping in view the provisions of Rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1963 as were considered in the case of CIT vs. Multiplan India Ltd., (38 ITD 320)(Del), the assessee’s appeals are 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 :- 3 I. T. Appeal Nos. 1477 & 1478/Del/2014 Assessment Years : 2006–07 & 2007-08 "if the party, at whose instance the reference is made…

Maha Seer Infrastructure Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result appeal filed by the assessee is dismissed

ITA 3478/DEL/2017[2012-13]Status: DisposedITAT Delhi25 Sept 2017AY 2012-13

Bench: Shri R.K.Pandaasstt. Year : 2012-13 Maha Seer Infrastructure Pvt. Ltd. Vs Ito House No. 2, Kasturba Gandhi Marg Ward-16(1) New Delhi New Delhi (Appellant) (Respondent) Pan No. Aadcm5530B

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

…of such address. This type of attitude on the part of the assessee shows that it is not interested in prosecuting the appeal filed by it. Therefore, following the decision of the Delhi bench of the Tribunal in the case of Multiplan India Pvt. Ltd. reported in 38 ITD 320 and the decision of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another reported in 118 ITR 461, the appeal filed by the assessee is dismissed in limine. However, if the assessee through proper application can satisfy the bench for such non-appearance, the Tribunal may at its discretion recall the order. The appeal filed by the…

Shri Arvind Kaushik, New Delhi vs. ACIT, New Delhi

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

ITA 2570/DEL/2016[2011-12]Status: DisposedITAT Delhi25 Sept 2017AY 2011-12

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

…ely inferred that the assessee is not serious in pursuing its appeal. In the circumstances, the only alternative left with us is to dismiss the appeal of the assessee in limine. Support is drawn from the order 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 of the assessee is dismissed, as indicated above. Order is pronounced in the open court on 25.09.2017. (Bhavnesh Saini) Accountant Member Dated: 25.09.2017 *aks* Copy of order forwarded to: (1) The appellant (2) The respondent…

Samir Vadilal Shah, Ahmedabad vs. The Income Tax Officer, Ward-5(3)(3), Ahmedabad

In the result, appeal filed by the assessee is dismissed

ITA 1902/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad22 Sept 2017AY 2012-13

Bench: Shri Mahavir Prasad & Shri Amarjit Singh) आयकर अपील सं./I.T.A. No. 1902/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13) Samir Vadilal Shah Ito, बनाम/ 191, 2Nd Floor, New Cloth Ward – 5(3)(3) Vs. Market, Ahmedabad O/S. Raipur Gate, Raipur, Ahmedabad - 380002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acups 2052 G .. (अपीलाथ" /Appellant) (""यथ" / Respondent) --None-- अपीलाथ" ओर से / Appellant By : ""यथ" क" ओर से/Respondent By : Shri G.C. Daxini, Sr. D.R.

For Respondent: Shri G.C. Daxini, 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 22/09/2017 vejthr flag vejthr flag vejthr flag महावीर "साद vejthr flag (…