In case of non appearance without application by appellant Rule 19 is applied
Last updated: 14 August 2012
Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
At the time of hearing, none has put in appearance on behalf of the assessee. Also, no adjournment application is on the record. Keeping in view these facts, we are of the opinion that the assessee is not interested in prosecuting its appeal. Therefore, considering these facts and keeping in mind the provisions of Rule 19(2) of the ITAT Rules as were considered by the Tribunal in “CIT Vs. Multiplan (India) Pvt. Ltd”, 38 ITD 320 (Del) and by the Hon’ble M.P.High Court in the case of “Late Tukoji Rao Holkar”, 223 ITR 480 (MP), we treat this appeal as un admitted.
Citation :
Express Earthmovers & Equipments Pvt. Ltd., 2A, Avenue Cassia, Westend Greens, Rajokari, New Delhi. PAN: AAACE9926C (Appellant) Vs. ACIT, Cent. Circle 22, New Delhi. (Respondent)
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CS Bijoy
Published in Income Tax
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