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Income Tax Appellate Tribunal, ‘SMC’ ‘B’ BENCH, CHENNAI
Before: Shri A. Mohan Alankamony
आदेश / O R D E R
This appeal by the assessee is directed against the order passed by the Ld. Commissioner of Income Tax (Appeals)-7, Chennai dated 31.05.2016 in for the assessment year 2009-10 passed u/s.250(6) r.w.s.143(3) of the Act.
In this appeal, notice of hearing was sent to the assessee by Registered Post with Acknowledgement Card intimating the assessee that the appeal is fixed for hearing on 13.06.2017.
However, on 13.06.2017, none appeared on behalf of the 2 assessee, nor any request for adjournment was received. Further the appeal is barred by 189 days and condonation petition is also not filed.
In view of the above, I’m of the considered opinion that the assessee is not interested in pursuing the appeal filed before this Tribunal. Hence, following the decision of the Delhi Bench in the case of CIT v. Multiplan India P. Ltd., reported in 38 ITD 320 and the judgment of the Hon'ble Madhya Pradesh High Court in the case of Late Tukojirao Holkar (223 ITR 480), I dismiss the appeal in limine. The Registry is hereby directed to dispatch this order to the assessee within a period of 7 days from this day.
In the result, the appeal of the assessee is dismissed.
Order pronounced in the open court on the 13th June, 2017.