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Income Tax Appellate Tribunal, DELHI BENCH ‘C’ : NEW DELHI
Before: SHRI B.P. JAIN & SHRI KULDIP SINGH
ASSESSEE BY : None REVENUE BY : Shri Arun Kumar Yadav, Senior DR Date of Hearing : 31.08.2017 Date of Order : 31.08.2017
O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The appellant, M/s. Gupta Enterprises (hereinafter referred to as ‘the assessee’), by filing the present appeal, sought to set aside the impugned order dated 29.04.2014 passed by the Commissioner of Income-tax (Appeals)-XXIII, New Delhi qua the assessment year 2009-10. 2. In the aforesaid appeal, notice was sent to the assessee for hearing on 25.05.2017, 10.07.2017 & 31.08.2017 but the appellant has not preferred to put in his appearance himself or through his authorized representative nor sent any request for adjournment.
So, it is apparent on record that the appellant is not interested in prosecution of the present appeal.
Keeping in view the legal position that mere issuance of notice does not amount to admission of appeal and this issue has been squarely decided by Hon’ble ITAT in the case of CIT Vs. Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del.), the present appeal is hereby dismissed for want of prosecution with liberty to the assessee to file an application to recall the order subject to demonstrate that he was prevented by sufficient cause from putting his appearance at the time of hearing.