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Income Tax Appellate Tribunal, ‘C’ BENCH : CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI ABRAHAM P. GEORGE]
आदेश / O R D E R
PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER
When these appeals were called up for hearing, none appeared on behalf of assessee. Despite issue of notices to the address given in Form No.36, no authorized person had appeared on behalf of the ITA Nos.2301 & 2302/2016. :- 2 -: assessee. In the circumstances, we are of the opinion that the assessee are not interested in prosecuting the case. Following the decision of the Delhi Bench of the Tribunal in the case of CIT v. Multiplan (India) Ltd. (38 ITD 320) (Del), we dismiss these appeals filed by the assessee, for non-prosecution.
In the result, the appeals filed by the assessee are dismissed Order pronounced on Monday, the 7th day of November, 2016, at Chennai.