Dismissed appleal for non proseqution can be recalled depend on the satisfied reason

Last updated: 16 May 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
Having regard to the facts stated above and keeping in view of the provisions of Rule 19(2) of the ITAT Rules as were considered by the Tribunal in the case of CIT vs. Multiplan (India) Ltd. reported in 38 ITR 320 (Del) and by the Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holder vs. CWT as reported in 223 ITR 480 (MP), we treat this appeal of the assessee as unadmitted and dismiss the same for nonprosecution. The assessee, if so advised, shall be free to move the Tribunal explaining the reasons for non-compliance and for recalling of this order and if the Bench is so satisfied, then this order may be recalled.

Citation :
Smt. Sushiladevi O. Parasrampuria, 10th floor, Regent Chambers, Nariman Point, Mumbai-400021. PAN: AAGPP3365H Vs. Income-tax Officer, Ward-12(3)(2), Mumbai. Appellant Respondent Appellant by: Shri None Respondent by: Shri V.V. Shastri Date of hearing: 07-05-2012 Date of pronouncement: 07-05-2012