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Before: SHRI R. S. SYAL & MS SUCHITRA KAMBLE
ORDER PER SUCHITRA KAMBLE, JM
This appeal is filed against the order dated 27/1/2014 passed by CIT(A) -XII, New Delhi. This matter was listed for hearing on various dates. On 21/6/2016 the matter was adjourned. Today, one Mr. Sharad Agarwal, Advocate appeared and sought time. The assessee was not present in person, on last occasion as well as today. Since, the power of attorney and authority to appear on behalf of the assessee is not on record, we cannot entertain the plea of the person who has appeared seeking a short adjournment without authorization by the assessee as per Rule 16 read with Rule 17 of the Income Tax (Appellate Tribunal) Rules, 1963. It seems that the assessee is not interested in this appeal.
Having regard to Rule 19(2) of Income Tax Appellate Tribunal Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. [38 ITD 320 (Delhi)] and Hon’ble Madhya Pradesh High Court’s decision in case of Estate of Late Tukojirao Holkar Vs. CWT [223 ITR 480 (MP)], this appeal is treated as un-admitted and dismissed.
In result, the appeal of the assessee stands dismissed for non prosecution. The order is pronounced in the open court on 27th of October, 2016.