AVR TEXTILES LTD.,COIMBATORE vs. DCIT CORPORATE CIRCLE 2, COIMBATORE

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 1, Coimbatore, dated 31.03.2017 relevant to the assessment year 2013-14.

When the appeal was taken up for hearing on 03.10.2017, none appeared on behalf of the assessee. Accordingly, the Bench has directed to issue notice to the assessee by RPAD and notice was issued. The said notice has been received back unserved with remark of the postal authorities that “No such addressee @ above address”. The assessee has also not filed any change of address. Hence, it is inferred that the assessee is not interested in prosecuting the appeal.

Therefore, having regard to Rule 19(2) of ITAT Rules and following the decision of the Delhi Bench of the Tribunal in the case of Multiplan (India) Ltd. (38 lTD 320) and the judgment of the Hon’ble Madhya Pradesh High Court in the case of late Tukojirao Holkar (223 ITR 480), the appeal of the assessee is dismissed for want of prosecution.

In the result, the appeal filed by the assessee is dismissed. Order pronounced on the 22nd February, 2018 at Chennai.