M/S ANGLICAN INDIA CONSULTANCY PVT. LTD,NEW DELHI vs. ACIT, NEW DELHI

ORDER PER BENCH Challenging the orders passed by the learned Commissioner of Income-Tax (Appeals), assesseeS preferred these appeals. 2. When the matter is called today for hearing, there is no representation on behalf ofthe assessees. The notice sent to the assessee by registered posttothe address furnished in Form No.36. When the notice is sent to proper address of the assessee as provided by them in Form No.36 through Registered mail with postage prepaid, if the assessee was to be found therein, the notice would have been served. If for any reason the assessee is absent temporarily, it is for the assessee to make arrange with The Postal Department eitherto deliver itto some other person, or to re-direct it to an address where the assessee could be found or to detain the mail till the assessee comes back and claims the same. Even if the assessee shifts from that place, it is forthe assessee to notify the new address either to the Revenue or to the Tribunal or to the Postal Department. Obviously the assessee had not taken any of these steps and the non-service of notice in this matter is solely attributable to the conduct ofthe assessee. Since there has been no representation for the assessees either in person or through his AR, it means that assessee is not interested in prosecuting the appeal. We are left with no option but to hold that the appeal ofthe assessee is liable to be dismissed for non prosecution.