SUBHAN KHADER HUSSAIN,COIMBATORE vs. ACIT NON CORPORATE CIRCLE 2, COIMBATORE

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 2, Coimbatore, dated 30.08.2017 relevant to the assessment year 2014-15.

This appeal was posted for hearing on 24.05.2018 by duly serving notice by RPAD [AD on record], which was received by the assessee on 03.01.2018. However, when the appeal was taken up for hearing on 24.05.2018, none appeared on behalf of the assessee or any adjournment application has been filed. Moreover, the defects notified in the notice have not been rectified by the assessee. Hence, it is inferred that the assessee is not interested in prosecuting the appeal.

Therefore, having regard to Rule 19(2) of ITAT Rules and following the decision of the Delhi Bench of the Tribunal in the case of Multiplan (India) Ltd. (38 lTD 320) and the judgment of the Hon’ble Madhya Pradesh High Court in the case of late Tukojirao Holkar (223 ITR 480), the appeal of the assessee is dismissed for want of prosecution.

In the result, the appeal filed by the assessee is dismissed. Order pronounced on the 25th May, 2018 at Chennai.