CIT v. Multiplan India Ltd.

Ojashvee Exim Private Limited, Mumbai vs. Dilip Prasad Ward 15(2) (4), Mumbai

In the result, appeal is treated as dismissed

Bench: Shri. Narendra Kumar Billaiya & Shri. Raj Kumar Chauhanojashvee Exim Private Vs. Dilip Prasad Ward Limited 15(2)(4) 202, Vrindavan Building, Room No. 360, 3Rd Floor, Opp Iit Main Gate, Powai – Aayakar Bhavan, 400076. Mahirshi Karve Road, Pan: Aaaco0474D Mumbai – 400020. (Appellant) (Respondent)

…, the Hon’ble Supreme Court while dealing with the issue of pursuing of appeal has stated that “preferring an appeal means more than formally filing it but effectively pursuing it”. The Hon’ble ITAT, Delhi, in CIT vs. Multiplan India Pvt. Ltd., as reported in 38 ITD 320 (Delhi), when faced with a similar situation of non- pursuing of appeals dismissed the appeal of Revenue. The law assists those who are vigilant and not those who sleep over their rights. This principle is embodied in the following maxim- "vigilantibus non dormientibus jura subveniunt". In view of the above, it is clear that the appellant is not i…

Ashraf Abdul Gani Khan, Mumbai vs. Ward 42(2)(1), Mumbai

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sunil Kumar Singh, Hon’Ble

…proceed ex parte. 4. On perusal of the order of the ld. CIT(A) shows that the ld. CIT(A) has dismissed the appeal of the assessee drawing support from the I.T.A. No. 1237/Mum/2024 2 decision of the Delhi Bench in the case of CIT Vs. Multiplan India (P.) Ltd. 38 ITD 320. We are of the considered view that the ld. CIT(A) ought to have considered the grievance of the assessee considering the merits of the case, therefore, in the interest of justice and fairplay we restore the appeal of the assessee to the file of the ld. CIT(A) with a direction to decided afresh on merits of the case after affording reasonable and…