CIT v. Multiplan India Ltd.

Sh. Subodh Gupta, Gurgaon vs. ACIT, Gurgaon

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

Bench: Sh. Sudhanshu Srivastava & Sh. O.P. Kantassessment Year: 2009-10 Vs. Acit, Cir-1(1), Gurgaon Sh. Subodh Gupta, 122A, Hamilton Court, Dlf City-V, Gurgaon Pan : Aahpg0675L (Appellant) (Respondent) Appellant By None Respondent By Sh. N.K. Bansal, Sr.Dr Date Of Hearing 22.02.2017 Date Of Pronouncement 23.02.2017 Order Per O.P. Kant, A.M.: This Appeal, By The Assessee, Is Directed Against Order Of Learned Commissioner Of Income Tax (Appeal)-2, Faridabad, Dated 20.03.2014 For Assessment Year 2009-10. 2. In This Case, The Notice Was Sent To The Assessee For Hearing By Regd. Ad Post For 22.02.2017 At The Address Mentioned In Form No. 36 Vide Column No. 10, But Neither The Assessee Nor His Authorized Representative Attended The Hearing & Also Not Filed Any Application For Adjournment. It Is, Thus, Inferred That The Assessee Is Not Interested In Prosecution Of His Appeal, Therefore, In Our Considered Opinion, No Useful Purpose Would Be Served To Send The Notice Again & Again On The Same Address. 3. Considering The Facts Of The Case & 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.

…d to send the notice again and again on the same address. 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. 2 AY: 2009-10 3. 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 prepara…

Shukhmani Technologies Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

…notice again and again on the same address. 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 2 AY: 2009-10 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. 3. 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 pap…

Mrs. Anita Babbar, New Delhi vs. ITO, New Delhi

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

Bench: Shri Kuldip Singh & Shri Prashant Maharishianita Babbar, Ito, 14/19, Tilak Nagar, Ward-26(2), Vs. New Delhi New Delhi Aalpb2930M (Appellant) (Respondent)

…s made, fails to appear at the hearing, or fails in taking steps for preparation of the paper Page 2 of 2 books so as to enable hearing of the reference, this court is not bound to answer the reference. (iii). In the case of CIT Vs. Multiplan India Pvt. 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 / applicant, nor any communication for adjournment was received. There was no communication or information as to why revenue choose to remain absent on that date. The Tribunal on the basis of inherent pow…

M/S. Renu Construction (P) Ltd., Delhi vs. ITO, New Delhi

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

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2009-10 Vs. Income Tax Officer, Ward-15(3), New M/S. Renu Construction (P) Ltd., E- 4/23, Model Town-I, Delhi Delhi Pan : Aaccr3114P (Appellant) (Respondent)

…d to send the notice again and again on the same address. 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: 2 AY: 2009-10 "if the party, at whose instance the reference is made, fails 'to appear at the hearing, or fails in taking steps for prepara…

G.M. Enterprises, Delhi vs. ACIT, New Delhi

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

Bench: Smt Diva Singhi.T.A .No.-1615/Del/2016 (Assessment Year-2009-10) G.M. Enterprises, Vs Acit, 2287, Hudson Lane, Circle-20(1), Kingsway Camp, Delhi. New Delhi. Pan-Aaffg5169D (Appellant) (Respondent)

…ts and circumstances, it can be safely presumed that the assessee is not serious in pursuing the present appeal and the appeal is dismissed in limine. Support is drawn from the order of the Tribunals in Commissioner of Income-Tax vs. Multiplan India (P) Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (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. The said order was pronounced on the dat…

Nirmal Gupta, Noida vs. DCIT, New Delhi

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

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

…s made, 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, this court is not bound to answer the reference. Page 2 of 2 (iii). In the case of CIT Vs. Multiplan India Pvt. 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 / applicant, nor any communication for adjournment was received. There was no communication or information as to why revenue choose to remain absent on that date. The Tribunal on the basis of inherent pow…

M/S. Mantech Engg. Corpn., New Delhi vs. ACIT, New Delhi

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

Bench: Shri H.S.Sidhu & Shri Prashant Maharishimantech Engg. Corpn, Acit, 5477-78, Gali Dorewali, Circle-20(1), Vs. Sadar Bazar, New Delhi New Delhi Pan:Aaefm2462L (Appellant) (Respondent)

…s made, 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, this court is not bound to answer the reference. Page 2 of 2 (iii). In the case of CIT Vs. Multiplan India Pvt. 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 / applicant, nor any communication for adjournment was received. There was no communication or information as to why revenue choose to remain absent on that date. The Tribunal on the basis of inherent pow…

Mr. Rahul Renjen, Gurgaon vs. DCIT (International Taxation), Gurgaon

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

Bench: Shri H.S. Sidhua.Y. : 2012-13

…essee. In view of above, it is thus inferred that the assessee is not interested in prosecution of his 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 India Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Page 1 of 3 Court’s decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), I treat this appeal as unadmitted and dismiss the same. I 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 f…

Sh. Dharmendra Kumar, New Delhi vs. ITO, New Delhi

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

Bench: Shri H.S. Sidhua.Y. : 2011-12

…essee. In view of above, it is thus inferred that the assessee is not interested in prosecution of his 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 India Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Page 1 of 3 Court’s decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), I treat this appeal as unadmitted and dismiss the same. I 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 f…

Salinder Kamboj, Karnal vs. ITO, Karnal

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

Bench: Smt Diva Singh

…these circumstances, it can be safely presumed that the assessee is not serious in pursuing the present appeal and the appeal is dismissed in limine. Support is drawn from the order of the Tribunals in Commissioner of Income-Tax vs. Multiplan India (P) Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (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. The said order was pronounced on the dat…