V.MUTHURAMAN, L/H TO M.VAIRAVAN,MADURAI vs. DCIT, MADURAI

This appeal filed by the assessee is directed against the order of the ld. Principal Commissioner of Income Tax, Madurai dated 29.03.2017 relevant to the assessment year 2009-10 passed under section 263 of the Income Tax Act, 1961 [“Act” in short].

The appeal of the assessee was initially posted for hearing on 13.07.2017 by service of notice [RPAD on record]. At the request of the ld. Counsel for the assessee, the hearing of the appeal was adjourned to 14.09.2017. Again, at the request of the ld. Counsel, the hearing of the appeal was adjourned to 27.11.2017 and both parties have been informed. Moreover, the ld. Counsel has also endorsed in the order sheet having noted the date of hearing. When the appeal was taken up for hearing on 27.11.2017, 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. Order pronounced on the 30th November, 2017 at Chennai.