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Income Tax Appellate Tribunal, DELHI ‘F’ BENCH,
Before: SHRI N.K. BILLAIYA, & SHRI K.N. CHARY
PER N.K. BILLAIYA, ACCOUNTANT MEMBER,
This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] – 3 dated 08.02.2016 pertaining to assessment year 2006-07.
On the earlier date of hearing on 14.02.2019, the assessee sought adjournment and on request of the assessee, the appeal was adjourned to 09.04.2019, i.e. today.
3. However, none put in appearance on behalf of the assessee when the appeal was called for hearing today i.e. 10.04.2019, nor any request for adjournment was filed. The notice of hearing was duly served on the assessee through Registered AD post. This gives an impression that the assessee is not interested in pursuing the appeal filed. We, therefore, have no option but to dismiss the appeal preferred by the assessee, placing reliance on the ratio of decisions in the following cases:-
CIT Vs Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del); 2. Late Tukoji Rao Holkar vs CWT (1996) 223 ITR 480 (MP)
In the result, the appeal filed by the assessee in is dismissed.
The order is pronounced in the open court on 12.04.2019.