Loading judgment…
No AI summary yet for this case.
Before: Shri Chandra Poojari & Shri Duvvuru RL Reddy
O R D E R
PER DUVVURU RL REDDY, JUDICIAL MEMBER:
This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals), Salem dated 30.03.2017 relevant to the assessment year 2011-12.
The appeal was initially posted for hearing on 20.07.2017 and notice issued was duly served on the assessee [AD on record]. Since Bench could not function on that day, the next hearing was fixed on 27.09.2017 and notice was accordingly issued to the assessee. The said notice was received back unserved with remark of the postal authorities that “No such addressee available”. The assessee has also not filed any change of address. 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 27th September, 2017 at Chennai.