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Income Tax Appellate Tribunal, DELHI BENCHES : SMC-I : NEW DELHI
Before: SHRI R.S. SYAL
ORDER This appeal by the assessee arises out of the order passed by the CIT(A) on 26.12.2013 in relation to the assessment year 2004-05.
This appeal was fixed for hearing on 02.08.2016. However, despite notice, none appeared on behalf of the assessee nor has it moved any application for adjournment. It is, therefore, presumed that the assessee is not interested in prosecuting its appeal. Accordingly, by applying the ratio laid down by the ITAT Delhi Bench in the case of CIT Vs. Multiplan India (P.) Ltd. [(1991) 38 ITD 320], I dismiss this appeal filed by the Appellant-assessee as not maintainable. It is further noticed that the instant appeal is defective. The defect memo issued by the Registry has remained unresponded inasmuch as the assessee has not taken any steps to rectify the defects intimated.