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Income Tax Appellate Tribunal, DELHI BENCH “G”, NEW DELHI
Before: SHRI R. K. PANDA & MS. SUCHITRA KAMBLE
Assessee by : None Department by : Shri B. S. Rajpurohit, Sr. DR Date of hearing : 06-09-2018 Date of pronouncement : 06-09-2018 O R D E R
PER R. K. PANDA, AM :
This appeal filed by the assessee is directed against the order dated 19.09.2014 of the CIT(A), Muzaffarnagar relating to assessment year 2011-12 wherein the ld. CIT(A) has confirmed the penalty of Rs.10,000/- levied u/s 271(1)(b) of the I.T. Act, 1961.
At the time of hearing, none appeared on behalf of the assessee when the name of the assessee was called. A perusal of the order sheet entry shows that in the previous occasions also nobody has appeared on behalf of the assessee despite service of notice to the assessee. This type of attitude on the part of the assessee shows that he is not interested in prosecuting the appeal filed by him.
Therefore, following the decision of the Tribunal in the case of Multiplan (India) (P) Ltd. reported in 38 ITD 320 and the decision of the Hon’ble Madhya Pradesh High Court in the case of Late Tukojirao Holkar reported in 223 ITR 480 (MP), the appeal filed by the assessee is dismissed in-limine. However, if the assessee through proper application can satisfy the Bench for such non- appearance on the date of hearing, the Tribunal may at its discretion recall the order.
In the result, the appeal filed by the assessee is dismissed.
Order pronounced in the open Court at the time of hearing itself i.e. on this 06th September, 2018.