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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: Shri Pramod Kumar]
By way of this appeal, the assessee appellant has challenged correctness of order dated 15th July 2016 passed by the CIT(A)-7, Ahmedabad in the matter of assessment under Section 143(3) of the Income-tax Act, 1961, for the assessment year 2010-11.
In this case, notice of hearing was sent by Registered Post with Acknowledgement Due to the assessee on 17.09.2018 fixing the date of hearing on 12.10.2018, which was returned by the Postal Authorities unserved with the remarks “left”. No change of address has been provided by the assessee. This shows that the assessee is not interested in pursuing with his appeal. Therefore, in view of the decision of Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT (1997) 223 ITR 480 (M.P.) and the decision of Hon'ble Delhi Tribunal in the case of CIT vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Delhi), I dismiss the appeal of the assessee in limine.
SMC-ITA No. 2627/Ahd/2016 Maheshkumar Vitthalbhai Patel Vs. ITO AY : 2010-11 Page 2 of 2
3 The assessee may, if so advised, file an application before this Tribunal for restoration of his appeal and hearing on merits by showing reasonable cause for not appearing before the Tribunal on the date of hearing. The Bench, if so satisfied, may recall its order and restore the appeal to its original number for hearing on merits.
In the result, the appeal is dismissed in limine. Order pronounced in the open Court on this 12th day of October, 2018.
Sd/-
Pramod Kumar (Accountant Member) Ahmedabad, the 12th day of October, 2018 **bt Copies to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order