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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’: NEW DELHI
आदेश / ORDER आदेश आदेश आदेश SUSHMA CHOWLA, JM: The present appeal filed by assessee is against the order of CIT(A)-27, New Delhi, dated 06.09.2018 relating to Assessment Year 2011-12 under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (in short ‘the Act’).
आयकर अपील सं. / ITA No:-7672/Del/2018
When the matter was called for hearing, none appeared on behalf of the assessee nor any application was moved for adjournment.
On the perusal of the record, we find that the appeal was fixed for hearing on 28.8.2019 and 05.12.2019. For both the dates, the notice was sent through RPAD. However, there is no compliance to the notices of hearing. It further transpires that the assessee in the memo of appeal had mentioned that the grounds of appeal are as per sheet attached however, no such grounds of appeal have been filed. In the absence of the grounds of appeal, it is difficult to decide the present appeal since the assessee is also not cooperating and putting in an appearance before the Tribunal. The appeal of the assessee is thus, dismissed in limine.
In the result, the appeal filed by the assessee is dismissed.
Order pronounced in the open court on 17th day of December, 2019.