FLAMAGAS INDIA PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI

This appeal by the assessee is directed against the order passed by the Ld. Commissioner of Income Tax (Appeals)-6, Chennai dated 26.02.2016 in IT Appeal No.253/CIT(A)-6/2014-15 for the assessment year 2011-12 passed u/s.250(6) r.w.s.143(3) of the Act.

In this appeal, notice for hearing was sent to the assessee by Registered Post with Acknowledgement Card intimating the assessee that the appeal is fixed for hearing on 27.03.2017. However, on 27.03.2017, none appeared on behalf of the assessee, nor any 2 request for adjournment was received. Moreover on the earlier occasion also the assessee had shown gross negligence by not representing its case before the Tribunal on 02.02.2017.

In view of the above, I am 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.

In the result, the appeal of the assessee is dismissed.