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Income Tax Appellate Tribunal, “D” BENCH(SMC
Before: SHRI CHANDRA POOJARI
आदेश /O R D E R
These appeals by the assessee are directed against different orders of the Commissioner of Income-tax(Appeals), dated 30.6.2014 for the assessment years 2006-07 and 2007- 08.
- - 2 ITA 2436 & 2437/14
Firstly, the cases were fixed for hearing on 1.1.2015 but the Bench did not function and adjourned to 14.4.2015. Again on 14.4.2015, the cases were adjourned to 7.7.2015, as it was a closed holiday. Further, the cases were adjourned at the request of the ld. AR and due to non-function of the Bench.
Once again, the cases were adjourned to 27.6.2016 at the request of the ld. AR vide letter dated 4.4.2016. Finally, the cases were adjourned to 13.6.2016 and the notice of the hearing was sent to the assessee through Registered Post with Acknowledgment Due (RPAD) at the address given in Form No. 36, but the same was returned with the remark “party left” and when the case was called for hearing on 13.6.2016, none has appeared on behalf of the assessee nor any application for adjournment has been received.
In view of the above, we are of the considered opinion that the assessee is not interested in prosecuting the appeal
- - 3 ITA 2436 & 2437/14 before this Tribunal. Hence, following the decision of the Delhi Bench of the Tribunal 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 appeals of the assessee for non- prosecution.