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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI
Before: SHRI N.S. SAINI
This appeal filed by the Assessee is directed against the order of Ld. CIT(A)-6, Delhi dated 20.02.2017.
In this case the Notice was sent to the assessee for hearing i.e. on 10.04.2019 at the address mentioned in Form No. 36 vide Column No.
However, the same was returned back with the postal remarks “No such person”.
No change in address has been provided by the assessee. In view of above, it is thus inferred that the assessee is not interested in prosecution of his Appeal.
Therefore, I dismiss the appeal of the assessee.
5. Before parting with this order, I would like to state that, if advised, the assessee may file an application before this Tribunal for restoration of its appeal, and the Tribunal if satisfied with the reasons of the assessee may recall this order for hearing the appeal on merits.