2012 (11) TMI 315

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..... te) Limited [1991 (5) TMI 120 - ITAT DELHI-D] wherein held that the Tribunal has not passed any order of dismissal of appeal on the basis of Rule 24 of the Tribunal Rules which presupposes admission of appeal under section 253 besides there was no question of hearing the respondent since none could be notified because of proper particulars not furnished so far - against assessee. - I.T.A. No. 174 .....

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..... ess at 18, green Park Society Makarpura, Baroda-390010 That the time of filing of appeal before the Tribunal was expired on or around 28.06.2010. (Date of CIT(A) order dated 28.04.2010) since the legal position was not clear, no appeal could be advised to me. I was advised to file Appeal before Income Tax Appellant Tribunal which is delay. The CIT(A) has decided the appeal and partly allowed .....

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..... said date of hearing and there is no request for adjournment. 4. Considering all these facts, we are of the considered opinion that assessee is not seriously interested in prosecuting this appeal and therefore, the same is liable to be dismissed for want of prosecution. We, therefore, dismiss this appeal of the assessee in limine by following the Tribunal decision in the case of Multiplan India, .....

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