NAGARAJAN MUTHIAH,TIRUNELVELI vs. ITO, CHENNAI

This appeal by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals)-16, Chennai dated 04.03.2016 in and it pertains to assessment year 2011-12.

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 15.02.2017. However, on 15.02.2017, none appeared on behalf of the assessee, nor any request for adjournment was received. Further the appeal is barred by three days and condonation application is also not filed.

In view of the above, we are 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), we dismiss the appeal in limine.

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