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Income Tax Appellate Tribunal, DELHI BENCH “F”, NEW DELHI
Before: SHRI R. K. PANDA & MS. SUCHITRA KAMBLE
O R D E R
PER R. K. PANDA, AM :
This appeal filed by the assessee is directed against the order dated 12.08.2014 of CIT(A)- XVIII, New Delhi relating to assessment year 2010-11.
A perusal of the order-sheet entries show that the assessee is not appearing on the various dates of hearing. The notices of hearing issued by the Registry through registered post have returned unserved twice by the Postal Authorities with the remark “No such person”. The assessee has not taken any steps to intimate the change of address, if any. This type of attitude on the part of the assessee shows that the assessee is not interested in prosecuting the appeal filed by it. 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 04th January, 2018.