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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: SHRI WASEEM AHMED&
Appellant by : None Respondent by : Shri N. K. Goel, Sr. D.R. 26.09.2019 Date of Hearing Date of Pronouncement 29.11.2019 O R D E R PER Ms. MADHUMITA ROY - JM:
The instant appeal filed by the assessee is directed against the order dated 28.11.2017 passed by the Commissioner of Income Tax (Appeals) – 2, Vadodara under section 143(3) of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) arising out of the order dated 08.12.2016 passed by the DCIT, Cricle-2(1)(2), Baroda for Assessment Year 2014-15.
At the time of the hearing of the instant appeal none appeared on behalf of the assessee, neither any adjournment was sought for, hence, it appears that the assessee is not interested to proceed with the matter. In this aspect, relying on the judgment passed by the Hon’ble Delhi High Court in Rotex Enterprises Pvt. Ltd. vs. ITO Asst.Year –2014-15 - 2 - the case of Multiplan India Ltd., 38 ITD 320. We are inclined to dismiss the appeal filed by the assessee for non-prosecution. This appeal is dismissed.