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Income Tax Appellate Tribunal, DELHI BENCH : SMC : NEW DELHI
Before: SHRI R.K. PANDA
BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2011-12 Neelam Sikka, Vs. ITO, F-167/8, SBI Officers Flats, Ward-67(3), Rajouri Garden, New Delhi. New Delhi. PAN: ALXPS7375L (Appellant) (Respondent) Assessee by : None Revenue by : Ms Rakhi Vimal, Sr. DR Date of Hearing : 14.03.2019 Date of Pronouncement : 27.03.2019 ORDER
This appeal by the assessee is directed against the order dated 28th June, 2018 of the CIT(A)-21, New Delhi, relating to Assessment Year 2011-12.
The notice issued by the Registry through RPAD was returned by the Postal Authorities with the remark ‘left.’ The assessee has not intimated the Tribunal regarding the changed address, if any. This type of conduct on the part of the assessee shows that she is not interested in prosecuting the appeal field by her. Therefore, following the decisions mentioned below, the appeal filed by the assessee is dismissed for want of prosecution:-
CIT vs. B.N. Bhattachargee & Anr., 118 ITR 461.
2. Estate of late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.). 3. Commissioner of Income-tax vs. Multiplan India (P.) Ltd, 38 ITD 320 (Del.).
However, if the assessee, through proper application, satisfies the Bench for such non-appearance, the Tribunal may, at its discretion, recall this order.
In the result, the appeal filed by the assessee is dismissed in limine for want of prosecution. Pronounced in the open court on 27.03.2019.