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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 Commissioner of Income Tax (Appeals)-1, Madurai dated 23.03.2016 and it pertains to assessment year 2010-11.
In this appeal, at the time of earlier hearing on 07.11.2016, the bench had directed the Ld. AR to file the copies of the assessment order of all other related parties and the hearing was adjourned to 13.02.2017.
However, on 13.02.2017, none appeared on behalf of the assessee, nor any request for adjournment was received.
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.
Order pronounced in the open court on the 13th February, 2017.