GANAPATHY DILIBAN ,CHENNAI vs. ACIT NON CORPORATE CIRCLE 1 , CHENNAI

This appeal filed by the assessee emanates from the order of the ld. Commissioner of Income Tax (Appeals) 2, Chennai dated 27.06.2017 relevant to the assessment year 2013-14.

The appeal of the assessee was posted for hearing on 09.11.2017 by service of notice [RPAD on record]. None appeared on behalf of the assessee. Moreover, the assessee has not rectified the defect 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.