3M ELECTRO AND COMMUNICATION INDIA PRIVATE LIMITED,BENGALURU vs. JCIT PUDUCHERRY RANGE, PUDUCHERRY

This appeal filed by the assessee emanates from the order of the ld. Commissioner of Income Tax (Appeals) - Puducherry, Puducherry, dated 19.06.2017 relevant to the assessment year 2009-10.

The appeal of the assessee was posted for hearing on 05.12.2017 by service of notice [RPAD on record]. None appeared on behalf of the assessee nor any adjournment petition has been filed. Further, the assessee has not rectified the defects notified in the Defect Memo that “Appeal fees to be paid under sub-head “Others”. 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 ITD 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.