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Income Tax Appellate Tribunal, DELHI BENCHES “B”: DELHI
Before: SHRI BHAVNESH SAINI & SHRI N.K. BILLAIYA
This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-35, New Delhi, Dated 31.08.2016, for the A.Y. 2006-2007.
The assessee has been notified the date of hearing through registered post. However, the same has been returned by the postal authorities with the remarks
2 ITA.No.5727/Del./2016 M/s. Clutch Auto Limited, New Delhi. “Left”. No other address has been given for the purpose of service of notice. It, therefore, appears that assessee is no more interested in prosecuting the appeal. Therefore, the appeal of the assessee is liable to be dismissed as un- admitted.
In view of the above and having regard to Rule 19(2) of Income Tax Appellate Tribunal Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd., 38 ITD 320 (Del.); Hon’ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) wherein their Lordships held that “the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same”. In view of the above, respectfully following the aforecited decisions, we dismiss the appeal of the assessee as un-admitted.
In the result, appeal of the Assessee dismissed.
3 ITA.No.5727/Del./2016 M/s. Clutch Auto Limited, New Delhi. Order pronounced in the open Court.