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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI
Before: SHRI N.S. SAINI
ORDER This is an appeal filed by the Assessee against the order of CIT(Appeals) Aligarh dated 01.06.2018.
Notice of hearing was sent to the assessee by Speed Post at the address provided in Form 36, the said notice has not been returned back by the postal authorities un-served. None appeared on behalf of the assessee when the case was called for hearing and neither any adjournment application was filed.
This shows that the assessee is not serious in pursuing with the appeal and hence, the same is dismissed.
Before parting with this order, I would like to state that the assessee, if advise shall be at liberty to file an application before the Tribunal for restoration of the appeal and the Tribunal, and the Tribunal if satisfied with the reasons of the assessee may recall this order.
In the result, the appeal of assessee is dismissed.
Order pronounced in the open court on 05/04/2019