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| The Tax Publishers2021 TaxPub(DT) 4299 (Del-Trib) INCOME TAX ACT, 1961
Section 253
Where assessee was not interested in prosecuting the present appeal and none appeared on behalf of the assessee, therefore, following the decision of Supreme Court in the case of CIT v. B. N. Bhattacharya (1997) 118 ITR 461 (SC) : 1979 TaxPub(DT) 1026 (SC) and Tribunal in the case of CIT v. Multiplan India (P) Ltd. (1991) 38 ITD 320 (Del.) : 1991 TaxPub(DT) 1420 (Del-Trib), appeal was dismissed for want of prosecution.
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Appeal (Tribunal) - Appeal dismissed for want of prosecution - Non-Appearance on behalf of assessee -
Assessee's case was that CIT(A) erred both in law and in fact, in confirming the addition made in the assessment and directing AO for withdrawal of TDS Credit of Rs. 2,51,23,430 out of the total TDS Credit of Rs. 4,82,24,056 claimed by assessee. Held: In the facts and circumstances, it appeared that assessee was not interested in prosecuting the present appeal. Since none appeared on behalf of the assessee despite service of notices, therefore, following the decision of Supreme Court in the case of CIT v. B. N. Bhattacharya (1997) 118 ITR 461 (SC) : 1979 TaxPub(DT) 1026 (SC) and Tribunal in the case of CIT v. Multiplan India (P) Ltd. (1991) 38 ITD 320 (Del.) : 1991 TaxPub(DT) 1420 (Del-Trib), appeal was dismissed for want of prosecution
Following:CIT, (Central), Calcutta v. BN Bhattachargee & Anr. (1997) 118 ITR 461 (SC) : 1979 TaxPub(DT) 1026 (SC) and CIT. v. Multiplan India (P) Limited. (1991) 38 ITD 320 (Del.) : 1991 TaxPub(DT) 1420 (Del-Trib).
REFERRED :
FAVOUR : Against the assessee
A.Y. : 2012-13
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