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PER: A.D. JAIN, VICE PRESIDENT:
This is assessee’s appeal for Assessment Year 2015-16 against the order of the ld. Director of Income Tax (I&CI), Lucknow dated 07.12.2017. 2. When this appeal was called out for hearing, none appeared on behalf of the assessee, nor any application for adjournment has been filed. We find that the proper notice of hearing had been sent RPAD to the assessee, which has not returned unserved. Under these circumstances, it appears that the assessee is not interested in prosecuting the appeal any further. As such, we
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hold that the appeal is liable to be dismissed for non prosecution. In this
regard we place reliance upon the following case laws:
CIT vs. Multiplan India Ltd. 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P& H) 4. CIT vs. B. N. Bhattachargee And Another 118 ITR 461(SC)
Respectfully following the view taken in the cases cited (supra), we
dismiss the appeal filed by the assessee for non prosecution. The assessee
may, however, get it revived by showing sufficient cause for non-appearance.
In the result, the appeal filed by the assessee is dismissed.
Order pronounced in the open court on 18/01/2019.
Sd/- Sd/- (T.S. Kapoor) (A.D. Jain) Accountant Member Vice President
Aks – Dtd. /01/2019 Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order Assistant Registrar
3 ITA No. 86/Lkw/2018
DATE OF DICTATION 17.01.2019 2. DATE ON WHICH TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 17.01.2019 2.A DATE ON WHICH TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER………………… 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE PS/SR.P.S………………… 4. DATE ON WHICH THE ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT…………………… DATE ON WHICH THE ORDER COMES BACK TO PS/SR.P.S…………… 5. DATE OF UPLOADING THE ORDER ON WEBSITE……………………………….. 6. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO………………… 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK……………………. 8. DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT………….... 9. DATE ON WHICH THE FILE GOES TO THE O.S. ……………………… 10. 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER……………………………… 12. THE DATE ON WHICH THE FILE GOES TO DESPATCH SECTION FOR DESPATCH OF THE TRIBUNAL ORDER……………………………… DATE OF DESPATCH OF ORDER…………………… 13.