Loading judgment…
No AI summary yet for this case.
Before: Shri A. Mohan Alankamony & Shri Duvvuru RL Reddy
O R D E R
PER DUVVURU RL REDDY, JUDICIAL MEMBER:
This appeal filed by the assessee emanates from the order of the ld. Commissioner of Income Tax (Appeals) 17, Chennai dated 28.02.2017 relevant to the assessment year 2012-13.
The appeal of the assessee was posted for hearing on 28.08.2017 by service of notice [RPAD on record]. None appeared on behalf of the assessee. Thus, the Bench adjourned the hearing of the appeal to 15.11.2017 and directed the Registry to serve notice through RPAD. Despite service of notice [RPAD on record], when the appeal was taken up for hearing on 15.11.2017, none appeared on behalf of the assessee nor any adjournment petition has been filed. 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.
In the result, the appeal filed by the assessee is dismissed. 4. Order pronounced on the 27th November, 2017 at Chennai.