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Income Tax Appellate Tribunal, DELHI BENCH - ‘G’, NEW DELHI
Before: SHRI H.S. SIDHU & SHRI ANADI N. MISHRA
order of Ld.CIT(A)- XXXII, New Delhi dt. 19.11.2012 for the Assessment Years 2002-03, 2003-04, 2006-07, 2007-08 confirming an assessment order u/s 143(3) of the Income Tax Act, 1961. However, at the time of hearing no one was present on behalf of the assessee. The appeals were passed over. Despite the same, in the second round also no one was present.
A perusal of the record shows that the date of hearing was intimated to the assessee. Despite the same neither anyone was present nor any request for adjournment was received. From the above it is evident that the assessee is not interested in the prosecution of appeal. Shri Niraj Bansal,Sr. DR appeared for the revenue.