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Income Tax Appellate Tribunal, DELHI BENCHES : “E” NEW DELHI
Before: SHRI J.SUDHAKAR REDDY, AM & SHRI C.M.GARG, J.M.
PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER
This is an appeal filed by the assessee directed against the order dt. 24.01.2014 of Ld.CIT(A)-XVI, New Delhi for Assessment Year 2009-10.
On the date of hearing i.e. on 27.06.2016 though notice of service, none appeared on behalf of the assessee nor any adjournment application was received. We find from the record that on earlier occasions also the appeal had been adjourned. Hence we presume that the assessee is not interested in prosecuting the appeal.
Following the decisions in the case of CIT vs. Multiplan India P.Ltd. 38 ITD, 320 (Delhi), and the decision of the Hon’ble Bombay High Court in the case of M/s Chemipol vs. UOI and others in Central Excise Appeal No. 62/2009 judgement dt. 17th September,2009, we consider it a fit case for dismissing the appeal in limine, as not admitted. We may like to clarify that subsequently, if the assessee explains the reasons for non-appearance and if the Bench is so satisfied, the matter may be recalled for the purpose of adjudication of the appeal.
In the result, the appeal by the assessee stands dismissed for non- prosecution.
Order pronounced in the Open Court on 27th July,2016.