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Income Tax Appellate Tribunal, DELHI BENCH - ‘SMC’, NEW DELHI
Before: SHRI BHAVNESH SAINI
This appeal by the assessee has been directed against the order of Ld.CIT(A)- 35, New Delhi dt. 27.09.2016 for the Assessment Year 2010-11.
None appeared on behalf of assessee despite notifying the date of hearing through registered post. It therefore appeared assessee is no more interested in prosecuting the appeal. Therefore the appeal of the assessee is liable to be dismissed.
Considering the facts and keeping in view the provisions of Order V Rule 19A of the Income-tax Appellate Tribunal Rules, as were considered in the cases of CIT vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del); and Late Tukoji Rao Holkar, 223 ITR 480 (MP), I dismiss this appeal filed by the assessee. The assessee, if so advised, shall be free to Page 1 of 2 move this Tribunal praying for recalling of this order and explaining the reasons for non-compliance etc. and if the Bench is so satisfied about the reasons etc., then this order shall be recalled.
This decision was pronounced in the Open Court on the date of hearing itself i.e. on 3rd May, 2017.