2018 (10) TMI 1441

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..... ous in pursuing the appeal filed. Therefore, in our view, the appeal filed by the assessee is liable to be dismissed in limine for non-prosecution. See COMMISSIONER OF INCOME-TAX. VERSUS MULTIPLAN INDIA (PRIVATE) LIMITED. [1991 (5) TMI 120 - ITAT DELHI-D]. Thus we dismiss the appeal of the assessee in limine for non-prosecution
SHRI K.N. CHARY, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCO .....

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..... ribunal shall notify to the parties specifying the date and place of hearing of the appeal and send a copy of the memorandum of appeal to the respondent either before or with such notice, (2) The issue of the notice referred to in sub-rule (I) shall not by. itself be deemed to mean that the appeal has been admitted." B. The ITAT in the-case of CIT Vs. Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del .....

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..... me is accepted. Thereafter the concerned Clerk in registry verifies whether accompanying documents are received or not and if not a memo is issued calling for the papers which are also required to be attached to appeal memo. But at no stage usually the scrutiny is made on points whether the appeal memo and contents really conform to various Appellate Tribunal Rules or is it a legally valid appeal .....

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..... proper particulars not furnished so far." Thus, the ITAT in the case Multiplan (India) Pvt. Ltd. (supra) has held that issuance of notice under Rule 19 itself does not make the appeal admissible. Non-attendance makes the appeal defective and the assessee has to correct the same by giving proper address. Therefore, the appeal was held as inadmissible in terms mentioned above. 5. Hon'ble M .....

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..... pursuing the same. (2) Respectfully following the order of ITAT in the case of Multiplan (India) Pvt. Ltd, (supra) and in view of the legal position and judicial precedents as mentioned earlier, we dismiss the appeal of the assessee in limine for non-prosecution. However, we wish to clarify that the assessee will be at liberty to approach ITAT for recall of this order and for restoration of this .....

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