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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. R. S. Syal
ORDER These two appeals by the assessee are directed against the orders dated 22.06.2016 and 27.06.2016 passed by the ld. CIT(A)-40 (Exemption) against the assessment order passed u/s 144 and penalty imposed u/s 271(1)(b) of the Income-tax Act, 1961 for the assessment year 2012-13.
Despite sending notice of hearing sufficiently in advance, neither assessee attended nor any application for adjournment has been received. It is thus inferred that the assessee is not interested to prosecute these appeals.
2 Rose Valley Education Society 3. Having regard to Rule 19(2) of ITAT Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh high Court’s decision in Estate of Late Tukojirao Holkar Vs CWT; 223 ITR 480 (MP), I treat these appeals as unadmitted and dismiss the same.
In the result, the appeals are dismissed.
Order pronounced in the open court on 17.01.2017.