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Income Tax Appellate Tribunal, DELHI BENCHES “F” : DELHI
Before: SHRI BHAVNESH SAINI & SHRI L.P. SAHU
This appeal by assessee has been directed against the order of the Ld. CIT(A)-2, New Delhi, Dated 04.09.2014, for the A.Y. 2010-2011.
In this case, the A.O. passed the ex-parte assessment order under section 144 of the I.T. Act. The Ld. CIT(A) noted
2 ITA.No.6638/Del./2014 Proto Developers & Technologies Limited, New Delhi. several dates of hearing when the assessee did not attend the appellate proceedings before him. The Ld. CIT(A) in the absence of any representation or written submissions from the side of the assessee decided the appeal of assessee. On one date of hearing, the appeal was adjourned on the request of Counsel for Assessee. Thereafter, the assessee did not appear despite notifying the date of hearing. The assessee has been further notified the date of hearing through registered post for hearing of the appeal fixed today. However, none appeared on behalf of the assessee. It, therefore, appears that assessee is no more interested in prosecuting the appeal. Therefore, the appeal of assessee is liable to be dismissed as un-admitted.
In view of the above and having regard to Rule 19(2) of Income Tax Appellate Tribunal Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd., 38 ITD 320 (Del.); Hon’ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP), and also the 3 ITA.No.6638/Del./2014 Proto Developers & Technologies Limited, New Delhi.
decision of Hon'ble Supreme Court in the case of CIT vs. B.
Bhattachargee & Another (118 ITR 461 at page 477-478) wherein their Lordships held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same, the appeal of the assessee is dismissed as un-admitted.
In the result, appeal of the assessee is dismissed.
Order pronounced in the open Court.