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Income Tax Appellate Tribunal, ’A’ (SMC
Before: SHRI ABRAHAM P. GEORGE
आदेश / O R D E R
When this appeal was called for hearing, nobody appeared for the assessee but adjournment petition was filed by a Chartered Accountants firm. I find that assessee had given authorization for an advocate firm and not for a Chartered Accountants firm. Thus there is no authorization or vakalath on record, for the Counsel who has filed the petition for adjournment. Since
ITA No.3057/Mds/2016 :- 2 -: there is no Power of Attorney of assessee on record, this petition for adjournment cannot be considered.
Considering the facts and circumstances, I am of the opinion that the assessee is not interested in prosecuting his 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 stands dismissed.
Order pronounced on Tuesday, the 31st day of January, 2017, at Chennai.