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Income Tax Appellate Tribunal, DELHI BENCH ‘C’ NEW DELHI
Before: SHRI SUDHANSHU SRIVASTAVA & SHRI PRASHANT MAHARISHI
This appeal has been filed by the assessee against the order of Commissioner of Income Tax(A)-XX, New Delhi dated 16.02.2015 for AY 2010-11.
None put in appearance on behalf of the assessee when the appeal was called for hearing on 21.06.2018 nor any request for adjournment was filed.
The notice of hearing sent to the assessee through Registered AD post was received back unserved. This gives an impression that the assessee is not interested in pursuing the appeal filed. We, therefore, have no option but to Assessment year: 2010-11 dismiss the appeal preferred by the assessee, placing reliance on the ratio of decisions in the following cases:- 1. CIT Vs Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del); and 2. Late Tukoji Rao Holkar vs CWT (1996) 223 ITR 480 (MP)
In the result, the assessee’s appeal stands dismissed.
Order pronounced in the Open Court on 21st June, 2018.