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Income Tax Appellate Tribunal, DELHI BENCHES “C/SMC” : DELHI
Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI
This appeal by Assessee has been directed against the Order of the Ld. CIT(A), Faridabad, Dated 16.04.2015, for the ay 2015-2016, challenging the levy of penalty under section 271(1)(c) of the I.T. Act, 1961.
2 ITA.No.4004/Del./2015 Mr. Pratap Sharma, Faridabad.
The assessee has been notified the date of hearing twice through registered post. However, none appeared on behalf of the assessee at the time of hearing of the appeal. It, therefore, appears that assessee is no more interested in prosecuting the appeal. Therefore, the appeal of assessee is liable to be dismissed as unadmitted.
Keeping in view the legal position that mere filing of appeal does not amount to admission of appeal and this issue has been squarely decided by Hon’ble ITAT in the case of CIT vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del.) and also the Judgment of Hon’ble Madhya Pradesh High Court in the case of Late Tukoji Rao Halkar vs. CWT (1996) 223 ITR 480 (MP), the present appeal is hereby dismissed for want of prosecution with liberty to the assessee to file an application to recall the order subject to demonstrate that he was prevented by sufficient cause from putting his appearance at the time of hearing.
In view of the above, appeal filed by the Assessee is dismissed as unadmitted.
3 ITA.No.4004/Del./2015 Mr. Pratap Sharma, Faridabad.
Order pronounced in the open Court.