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Income Tax Appellate Tribunal, ‘A’ BENCH : CHENNAI
Before: SHRI ABRAHAM P. GEORGE & SHRI DUVVURU RL REDDY]
आदेश / O R D E R
PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER
This appeal of the assessee is directed against an order dated 29.08.2017 of the ld. Commissioner of Income-tax (Appeals)-5, Chennai.
We find that a notice dated 02.05.2018 was sent / served on the assessee on 11.05.2018, which pointed out various defects in the appeal. Date of hearing was also informed. However, such defects were not rectified nor did anybody appear on behalf of the assessee, when the appeal was called up for hearing today. Hence, it is inferred that the assessee is not interested in prosecuting the appeal. Following the decision of the Delhi Bench of the Tribunal in the case of CIT v. Multiplan (India) Ltd. (38 ITD 320) (Del), we dismiss the appeal filed by the assessee, for non-prosecution and non rectification of defects.
In the result, the appeal of the assessee is dismissed.
Order pronounced on Thursday, the 24th day of May, 2018, at Chennai.