M/S. EVERGREEN EMBROIDERY (P) LTD.,NEW DELHI vs. ITO, NEW DELHI

The aforementioned appeal was fixed for hearing on 6th March, 2012. The assessee was also informed regarding a defect in the appeal as it was found that proper evidence for payment of appeal fees was not filed. However, on the fixed date of hearing none attended on behalf of the assessee. In these circumstances, we presume that the assessee is not interested in prosecuting its appeal. Considering these facts and keeping in mind the provisions of Rule 19(2) of the ITAT Rules as were considered by the Tribunal in CIT Vs. Multiplan (India) Pvt. Ltd. – 38 ITD 320 (Del) and M.P.High Court in the case of Late Tukoji Rao Holkar – 223 ITR 480 (MP), we treat this appeal as unadmitted.

In the result, the appeal filed by the assessee is dismissed.