Rule 19(2) apply in the absence of prosecution
Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
Having regard to Rule 19(2) of ITAT Rules, 1963 and following various decisions of the Tribunal including in the case of CIT vs. Multiplan India (P) Ltd., reported in 38 ITD 320 (Del.) and the judgment of Hon’ble Madhya Pradesh High Court in the case of Estate of late Tukojirao Holkar vs. CWT, 223 I.T.R. 480 (MP), we treat the appeal of the assessee as un-admitted and dismiss the same
Citation :
M/s IFC Overseas, B-11, 2nd Floor, Gujaranwala Town, New Delhi-110009. (PAN/GIR No.AAAFI7160H)(Appellant) Vs. ACIT, Circle 20(1), New Delhi. (Respondent)
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CS Bijoy
Published in Income Tax
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