Appeal dismissed for Non-Prosecution can be recalled on pray for recall

In the case of Commissioner of Income-tax vs. Multi plan India (P) 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/ appellant nor any communication for adjournment was received. There was no communication or information as to why the revenue chose to remain absent on that date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as un-admitted in view of the provisions of Rule 19 of the Appellate Tribunal Rules, 19

Please become a Premium member. If you are already a Premium member, login here to access the full content.