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.

Sarswati Construction Co., Unjha vs. Income Tax Officer, Patan

In the result, appeal of the assessee is dismissed

ITA 3349/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad19 Sept 2017AY 2008-09

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

For Respondent: Shri Prasoon Kabra, Sr. DR

…d any application for adjournment of the case. Therefore, it is presumed that the assessee is not interested in pursuing with its appeal before the Tribunal, therefore, following order of the ITAT, Delhi Bench in the case of CIT Vs. Multiplan India Pvt. Ltd., 38 ITD 320 (Delhi), we dismiss the appeal of the assessee in limine for want of prosecution. 3. In the result, appeal of the assessee is dismissed. This Order pronounced in Open Court on 19/09/2017 vejthr flag vejthr flag vejthr flag महावीर "साद vejthr flag (लेखा सद"य) ("या"यक सद"य) ( AMARJIT SINGH ) JUDICIAL MEMBER Ahmedabad; Dated 19/09/2017 आदेश क" ""…

Shri Hemant A. Shah, Baroda vs. The ACIT, Circle-1(2), Baroda

In the result, the appeal of the Assessee is dismissed

ITA 331/AHD/2015[2003-04]Status: DisposedITAT Ahmedabad19 Sept 2017AY 2003-04

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 Prasoon Kabra, Sr. D.R
Section 143(3)

…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…

Shri Dashrathsinh Bhavansinh Rathod, Gandhinagar vs. The Income Tax Officer, Ward-1, Gandhinagar

In the result, the appeal of the Assessee is dismissed

ITA 1883/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad19 Sept 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 Prasoon Kabra, Sr. D.R
Section 143(3)

…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…

Shri Nasir Jafarhasan Jafri, Ahmedabad vs. The Income Tax Officer, Ward-10(3), Ahmedabad

In the result, the appeal of the Assessee is dismissed

ITA 1678/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad19 Sept 2017AY 2011-12

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…

Shri Rajendra Ishwarlal Patel, Ahmedabad vs. The Jt.CIT, Range-9, Ahmedabad

In the result, the appeal of the Assessee is dismissed

ITA 1571/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad19 Sept 2017AY 2011-12

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 143(3)

…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…

Shri Sodha Vaju Bhai, Kolkata vs. The ITO, WD-1, Haldia

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

ITA 351/KOL/2015[2010-2011]Status: DisposedITAT Kolkata19 Sept 2017AY 2010-2011

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2010-11

…the facts of the case and keeping in view the provisions of rule 19(2) of the Income-tax Appellate Tribunal Rules as were considered in the case of ITA No.351/Kol/2015 A.Y. 2010-11 Sh. Sodha Vaju Bhai Vs. ITO Wd.1, Haldia Page 2 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 pape…

M/S Pinewood Information Systems Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 243/DEL/2016[2009-10]Status: DisposedITAT Delhi19 Sept 2017AY 2009-10

Bench: Shri H.S. Sidhu & Shri Prashant Maharishia.Y.: 2009-10

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

…of above, it is thus inferred that the assessee is not interested in prosecution of its Appeal. Page 1 of 3 4. Having regard to Rule 19(2) of ITAT Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), we treat this appeal as unadmitted and dismiss the same. We would like to clarify that subsequently if the assessee explains the reasons for non appearance and if the Bench is so satisfied, the matter may be recalled for the purpo…

M/S. Surya Food & Agro Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 6113/DEL/2013[2007-08]Status: DisposedITAT Delhi19 Sept 2017AY 2007-08

Bench: Shri H.S. Sidhu & Shri Prashant Maharishia.Y.: 2007-08

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

…of above, it is thus inferred that the assessee is not interested in prosecution of its Appeal. 4. Having regard to Rule 19(2) of ITAT Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan Page 1 of 3 India Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), we treat this appeal as unadmitted and dismiss the same. We would like to clarify that subsequently if the assessee explains the reasons for non appearance and if the Bench is so satisfied, the matter may be recalled for the purpo…

Shri Pranesh Bhagvanbhai Sidhpura L/H of Late Bhagvanbhai Laljibhai Sidhpura, Baroda vs. The Income Tax Officer, Ward-2(2), Baroda

In the result, the appeal of the Assessee is dismissed

ITA 2572/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad18 Sept 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 Prasoon Kabra, Sr. D.R
Section 143(3)

…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…

Lmp Gujarat Agro Exports Ltd., Baroda vs. The Dy.CIT, Circle-1(2), Baroda

In the result, the appeal of the Assessee is dismissed

ITA 3070/AHD/2013[2006-07]Status: DisposedITAT Ahmedabad18 Sept 2017AY 2006-07

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 Prasoon Kabra, Sr. D.R
Section 271(1)(c)

…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…

Swetamber Steel Limited, Baroda vs. The ACIT., Panchamahal Circle, Godhra

In the result, the appeal of the Assessee is dismissed

ITA 2964/AHD/2013[1994-95]Status: DisposedITAT Ahmedabad18 Sept 2017AY 1994-95

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 Prasoon Kabra, Sr. D.R
Section 154

…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…

Shree Bihari Forgings Pvt. Ltd., Delhi vs. ITO, New Delhi

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

ITA 6075/DEL/2012[2008-09]Status: DisposedITAT Delhi18 Sept 2017AY 2008-09

Bench: Shri H.S. Sidhu & Shri Prashant Maharishia.Y.: 2008-09

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

…of above, it is thus inferred that the assessee is not interested in prosecution of its Appeal. Page 1 of 3 4. Having regard to Rule 19(2) of ITAT Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), we treat this appeal as unadmitted and dismiss the same. We would like to clarify that subsequently if the assessee explains the reasons for non appearance and if the Bench is so satisfied, the matter may be recalled for the purpo…

Pushpak Infratech Pvt. Ltd., Nagpur vs. DCIT, New Delhi

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

ITA 5357/DEL/2014[2007-08]Status: DisposedITAT Delhi18 Sept 2017AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 5357/Del/2014 : Asstt. Year : 2007-08 Pushpak Infratech Pvt. Ltd., Vs Dy. Commissioner Of Income Tax, C/O Kailash Jogani, Chartered Central Circle-11, Accountant, 299/15, Shanti Vihar, New Delhi Opp. Hislop College Lane, Civil Lines, Nagpur-440001 (Appellant) (Respondent) Pan No. Aaecp0091R Assessee By : None Revenue By : Smt. Paramita Tripathy, Cit Dr Date Of Hearing : 18.09.2017 Date Of Pronouncement : 18.09.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 31.07.2014 Of Ld. Cit(A)-Xxxi, New Delhi.

For Appellant: NoneFor Respondent: Smt. Paramita Tripathy, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 5357/Del/2014 : Asstt. Year : 2007-08 Pushpak Infratech Pvt. Ltd., Vs Dy. Commissioner of Income Tax, C/o Kailash Jogani, Chartered Central Circle-11, Accountant, 299/15, Shanti Vihar, New Delhi Opp. Hislop College Lane, Civil Lines, Nagpur-440001 (APPELLANT) (RESPONDENT) PAN No. AAECP0091R Assessee by : None Revenue by : Smt. Paramita Tripathy, CIT DR Date of Hearing : 18.09.2017 Date of Pronouncement : 18.09.2017 ORDER Per N. K. Saini, AM: This is an appeal by the assessee against the o…

Erhard Muhr Gmbh, New Delhi vs. ADIT (International Taxation), New Delhi

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

ITA 3066/DEL/2017[2011-12]Status: DisposedITAT Delhi15 Sept 2017AY 2011-12

Bench: Shri R.S. Syalassessment Year : 2011-12

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 : 2011-12 Erhard Muhr GMBH, Vs. ADIT (International Taxation), Naresh Sharma, V-6, FF, Civic Centre, Green Park Extension, New Delhi. New Delhi. PAN: AABCE6905A (Respondent) (Appellant) Assessee By : None Department By : Shri T. Vasanthan, Sr. DR Date of Hearing : 14.09.2017 Date of Pronouncement : 15.09.2017 ORDER This appeal filed by the Revenue is directed against the order passed by the CIT(A) on 20.02.2017 in relation to the assessment year 2011-12. 2. When the matter was called up…

M/S. Helvetica Industries Ltd., New Delhi vs. ITO, New Delhi

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

ITA 2906/DEL/2017[2012-13]Status: DisposedITAT Delhi15 Sept 2017AY 2012-13

Bench: Shri R.S. Syalassessment Year : 2012-13

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 : 2012-13 Helvetica Industries Ltd., Vs. ITO, A-1, Community Centre, Ward-11(2), Naraina Indl. Area Phase-2, New Delhi. New Delhi. PAN: AAACH9296C (Respondent) (Appellant) Assessee By : None Department By : Shri T. Vasanthan, Sr. DR Date of Hearing : 14.09.2017 Date of Pronouncement : 15.09.2017 ORDER This appeal filed by the assessee is directed against the order passed by the CIT(A) on 05.04.2017 in relation to the assessment year 2012-13. 2. When the matter was called up for hearing t…

Durgapur Metaliks Ltd., Kolkata vs. PCIT-1, Kolkata

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

ITA 661/KOL/2017[2012-13]Status: DisposedITAT Kolkata14 Sept 2017AY 2012-13

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year :2012-13

Section 263

…nferred that the assessee is not interested in pursuing its case. 3. Considering the facts of the case and keeping in view the provisions of rule 19(2) of the Income-tax Appellate Tribunal Rules 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. ITA No.661/Kol/2017 A.Y. 2012-13 Durgapur Metaliks Ltd. Vs. Pr. CIT-1, Kol. Page 2 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,…

Gunjan Jain, New Delhi vs. ITO, New Delhi

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

ITA 59/DEL/2015[2010-11]Status: DisposedITAT Delhi11 Sept 2017AY 2010-11

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

…sessee is not serious in pursuing its appeal. In the circumstances, the only alternative left with us is to dismiss the appeal of the ITA No. 59/Del./2015 2 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 11.09.2017. (H.S. Sidhu) Accountant Member Dated: 11.09.2017 *aks* Copy of order forwarded to: (1) The appellant (2) The respondent (3)…

Constancia School, Dehradun vs. CIT(E), Lucknow

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

ITA 5576/DEL/2015[]Status: DisposedITAT Delhi11 Sept 2017

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

Section 10

…ssee is not serious in pursuing its appeal. In the circumstances, the only alternative left with us is to dismiss the appeal of the ITA No. 5576/Del./2015 2 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 11.09.2017. (H.S. Sidhu) Accountant Member Dated: 11.09.2017 *aks* Copy of order forwarded to: (1) The appellant (2) The respondent (3)…

M/S. Gahoi Chemicals (P) Ltd., Kanpur vs. ACIT, New Delhi

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

ITA 5406/DEL/2014[2008-09]Status: DisposedITAT Delhi11 Sept 2017AY 2008-09

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

…ssee is not serious in pursuing its appeal. In the ITA No. 5406/Del./2014 2 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 11.09.2017. (H.S. Sidhu) Accountant Member Dated: 11.09.2017 *aks* Copy of order forwarded to: (1) The appellant (2) The respondent (3)…

Prankrishna Bag, Purba Medinipur vs. ITO, WD-27(3), Haldia, Purba Medinipur

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

ITA 1022/KOL/2015[2008-2009]Status: DisposedITAT Kolkata07 Sept 2017AY 2008-2009

Bench: Shri A. T. Varkey, Jm & Dr. A.L.Saini, Am Prankrishna Bag Vs. I.T.O Ward-27(3), Haldia Nandakumar, Purba Medinipur, Pin 721643. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ajapb 7873 K (अपीलाथ" /Appellant) (""थ" / Respondent) .. Appellant By :None Respondent By :Shri Kalyan Nath, Acit सुनवाई की तारीख / Date Of Hearing : 07/09/2017 घोषणा की तारीख/Date Of Pronouncement: 07/09/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2008-09, Is Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals)-7, Kolkata Dated 13.03.2015. 2. This Appeal Came For Hearing Today I.E. On 07.09.2017 But None Was Present On Behalf Of The Assessee Nor Any Adjournment Petition Was Filed. However, Notice For Hearing Was Sent Itat In Past On 31.07.17 But Also None Was Present On Behalf Of The Assessee On The Date Of Hearings. It Means That The 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:- “1. In The Case Of Cit Vs B.N.Bhattachrgee & 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 (Mp) 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

For Appellant: NoneFor Respondent: Shri Kalyan Nath, ACIT

…at the hearing, or fails in taking steps for preparation of the paper 2 Prankrishna Bag 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…