K.GANGADHARAN,NAGAPATTINAM vs. ACIT, THANJAVUR

आदेश / O R D E R

When the appeal was called up for hearing, none appeared on behalf of assessee. Despite issue of notice to the address given in Form No.36, no authorized person has appeared on behalf of the assessee. In the circumstances, I am of the opinion that the ITA No. 545/Mds/2017 :- 2 -: 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. 2.

Order pronounced on Thursday, the 27th day of April, 2017, at Chennai.