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Income Tax Appellate Tribunal, ‘B’ (SMC
Before: SHRI ABRAHAM P. GEORGE]
आदेश / O R D E R
When the appeal was called up for hearing, none appeared on behalf of assessee. The appeal was filed belatedly, no condonotion petition was filed. Despite issue of notice to the address given in Form No.36, no authorized person had appeared on behalf of the assessee.
ITA No. 1115/Mds/2017 :- 2 -:
In the circumstances, I am of the opinion that the assessee is not interested in prosecuting the case. Following the decision of the Delhi Bench of the Tribunal in the case of CIT v. Multiplan (India) Ltd. (38 ITD 320) (Del), I dismiss the appeal filed by the assessee, for non- prosecution.
In the result, the appeal of the assessee is dismissed.
Order pronounced in the open court on Monday, the 21st August of 2017, at Chennai.