PHOENIX DATATECH SERVICES PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

ORDER Per R.K.Panda, AM:

This appeal filed by the assessee is directed against the order dated 9th January, 2015 of the CIT(A)- XXVI, New Delhi relating to assessment year, 2008-09. 2. Notice issued, through, RPAD fixing the case for hearing today was returned un served by the postal authorities with the remark “no such company in the above address.” The assessee has also not taken any steps to intimate the correct address if any. This type of attitude on the part of the assessee shows that it is not interested in 2 (Phoenix Datatech Services P. Ltd) prosecuting the appeal filed by it. Therefore, following the decision of the Delhi Bench of the Tribunal in the case of Multiplan India Pvt. Ltd. reported in 38 ITD 320 and the decision of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another reported in 118 ITR 461, 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, the Tribunal may at its discretion recall the order. The appeal filed by the assessee is accordingly dismissed.