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Income Tax Appellate Tribunal, “C” BENCH : BANGALORE
Before: SHRI SUNIL KUMAR YADAV & SHRI ARUN KUMAR GARODIA
O R D E R
Per Shri A.K. Garodia, Accountant Member
This appeal is filed by the assessee and the same is directed against the order dated 20.09.2017 passed by CIT(E), Bangalore u/s. 12AA of IT Act, 1961.
This appeal was fixed for hearing for the first time on 17.04.2018 and on this date, ld. AR of assessee filed a paper book containing 49 pages and a covering letter in which it has been stated that the case is posted for hearing on 17.04.2018. Hence, it is seen that it was very much in the knowledge of the assessee that the appeal was already posted for hearing on 17.04.2018. On this date, the copy of paper book was served on the revenue and hearing was adjourned to 10.07.2018 and on 10.07.2018, the bench did not function and therefore, the hearing was adjourned to 03.10.2018 and notice of hearing was sent to the assessee by RPAD which has not come back unserved and hence, the service of notice is presumed. On this date of hearing i.e. 03.10.2018, none appeared on behalf of the assessee and there is no request for adjournment.
Page 2 of 2 Hence it is inferred that the assessee is not interested in prosecuting this appeal.
Hence, respectfully following the Tribunal order rendered in the case of CIT Vs. Multiplan India Ltd. as reported in 38 ITD 320 (Del), we dismiss this appeal of the assessee as unadmitted.
In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on the date mentioned on the caption page.