Rule 19(2) of ITAT Rule 1963 applied in the absence of interest of the appellant for 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 unadmitted and dismiss the same

Citation :
Nucleus Insurance Risk Manger (P) Ltd., F-703, Lado Sarai, New Delhi. (PAN/GIR No.AABCS8225R) (Appellant) Vs. ITO, Ward 13(3), New Delhi. (Respondent)

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