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2014 (6) TMI 176 - AT - Income TaxAdmissibility of appeal as per Rule 19 of the ITAT Rules, 1963 - Held that:- Following CIT vs Multiplan (India) Pvt. Ltd. [1991 (5) TMI 120 - ITAT DELHI-D] - 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 - the appeals are to be held as unadmitted with a liberty to assessee to move appropriate application and explaining the reasons for its non-appearance if so advised and pray for a recall of the order and adjudication on merits – Decided against Assessee.
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