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Facts
Modular International Pvt. Ltd. filed an appeal against the order of the CIT(A)-23 for A.Y. 2017-18. Despite several notices issued since 24.04.2023, the assessee failed to appear, and the notices were returned with the remark "no such person."
Held
Given the assessee's continuous non-appearance and the inability to serve notices, the Tribunal had no option but to dismiss the appeal ex-parte. Consequently, the appeal filed by the assessee was dismissed.
Key Issues
Whether the assessee's appeal should be dismissed ex-parte due to persistent non-appearance and non-service of notices.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI
Before: SH. N. K. BILLAIYA & MS ASTHA CHANDRA
PER N. K. BILLAIYA, AM:
This appeal by the assessee preferred against the order of the CIT(A)-23, New Delhi dated 26.07.2022 pertaining to A.Y.2017-18.
None appeared on behalf of the assessee. Our record show that since 24.04.2023 inspite of several notices none appeared on behalf of the assessee in fact the notices have returned back with the remark “no such person”. We are left with no choice but to dismiss the appeal exparte. 4. In the result, the appeal of the assessee is dismissed.
Decision announced in the open court on 24.01.2024.