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Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
Before: SHRI G.D. AGRAWAL, HON’BLE & SHRI SUDHANSHU SRIVASTAVA
This appeal filed by the assessee is directed against the order of ld. Principal CIT, Moradabad dated 26.3.2015 for assessment year 2010-11.
None put in an appearance on behalf of the assessee when the appeal was called for hearing on 8th October, 2018 nor any request for adjournment was filed. The notice of hearing was duly served on the assessee through Registered AD post. The case was earlier listed for hearing on 3rd July, 2018 but no one 1 Assessment year 2010-11 attended on behalf of the assessee. This gives an impression that the assessee is not interested in pursuing the appeal filed.
We, therefore, have no option but to dismiss the appeal preferred by the assessee, placing reliance on the ratio of decisions in the following cases:-
CIT Vs Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del); and
2. Late Tukoji Rao Holkar vs CWT (1996) 223 ITR 480 (MP)
In the result, the appeal filed by the assessee is dismissed for non-prosecution.
Order pronounced in the open court on 8th October, 2018.