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ITAT can dismiss appeal for non attendance despite issue of notice to attend
Case Law Details
- Case Name
- Classic Shares & Stock Brooking Services Limited Vs. ACIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Mumbai
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Classic Shares & Stock Brooking Services Limited Vs. ACIT (ITAT Mumbai)- This appeal was fixed for hearing on 16.01.2012. However, despite notice, none appeared on behalf of the assessee nor has it moved any application for adjournment. It is, therefore, presumed that the assessee is not interested in prosecuting its appeal. Accordingly, by applying the ratio laid down by the ITAT Delhi Bench in the case of CIT Vs. Multiplan India (P.) Ltd. [(1991) 38 ITD 320], we dismiss this appeal filed by the Appellant- assessee as not maintainable.
INCOME TAX APPELLATE TRIBUNAL, MUMBAI
ITA No. 6876/M...
Multiplan India (P) Ltd (1991) 38 ITD 320 (Delhi) distinguish in, [TS-5032-HC-2020(Delhi)-O] , [TS-5944-HC-2012(Gujarat)-O] on, Rule 24 of the ITAT Rules mandates ITAT cannot dismiss the appeal without adverting to the merits even on non-prosecution by Assessee / Revenue