MAHA SEER INFRASTRUCTURE PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

None appeared on behalf of the assessee when the name of the assessee was called. This case was earlier fixed for hearing on 18nd July, 2017 and at the request of the ld. Counsel for the assessee, the case was adjourned to 14th August, 2017. Since the bench did not function on that date, the case was adjourned to 25th September, 2017 by issuing a fresh notice through RPAD and the acknowledgement is placed on record. However, the notice was returned un served by the postal authority with the remark “left”. The assessee has not taken any 2 (Maha Seer Infrastructure P. Ltd.) steps to intimate the registry regarding the change of such address. This type of attitude on the part of the assessee shows that it is not interested in 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.

In the result appeal filed by the assessee is dismissed. (Order Pronounced in the Court at the time of hearing itself i.e. on 25.09.2017)