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Income Tax Appellate Tribunal, DELHI BENCH “D”: NEW DELHI
Before: SHRI BHAVNESH SAINI & SHRI L.P. SAHU
This is an appeal filed by the assessee against the order of Ld. CIT(Appeals)-XXVIII New Delhi vide order dated 16.09.2013 pertaining to assessment year 2005-06.
On the last date of hearing i.e. 8.8.2018, the case was fixed for hearing on 1.11.2018 on the request of the authorised representative. The adjournment application dated 8.8.2018 is placed on record.
However, at the time of hearing no one was present on behalf of the assessee. The appeal was passed over. Despite the same, in the second round also no one was present.
A perusal of the record shows that the date of hearing was intimated to the assessee. Despite the same neither anyone was present nor any request for adjournment was received. From the above it is evident that the assessee is not interested in the prosecution of appeal.
Considering the facts and keeping in view the provisions of Order V Rule 19A of the Income-tax Appellate Tribunal Rules, as were considered in the cases of CIT vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del); and Late Tukoji Rao Holkar, 223 ITR 480 (MP), we dismiss this appeal filed by the assessee. The assessee, if so advised, shall be free to move this Tribunal praying for recalling of this order and explaining the reasons for non- compliance etc. and if the Bench is so satisfied about the reasons etc., then this order shall be recalled.