2014 (6) TMI 176

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....iled by the assessee have been filed against the separate orders dated 20.11.2012 of CIT(A)-IV, New Delhi assailing his action of upholding the penalty orders u/s 271(1)(c) & 271(1)(b) pertaining to 2006-07 assessment years. 2. However at the time of hearing no one was present on behalf of the assessee. The appeals were passed over. Even in the second round the position remained the same as nei....

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....all not by itself be deemed to mean that the appeal has been admitted." 4. The ITAT in the case of CIT vs Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del.) had occasion to consider the aspect of admissibility of appeal for hearing by observing as under :- "4. A judicial body has certain inherent powers. Decisions are taken for the purpose of proper and expeditions disposal of the appeals in pres....

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....onform to various Appellate Tribunal Rules or is it a legally valid appeal under section 253 of the Act. Those points if arising can be considered only at a time of hearing. And that is why the rule prescribing that mere issue of notice does not mean appeal is admitted. This according to us, is the Significance of rule 19(2). ........ 5. It was submitted at the time of hearing of the Referen....