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Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI
Before: SHRI H.S. SIDHU & SHRI J. SUDHAKAR REDDY
This is an appeal filed by the assessee against the order dt. 07.03.2012 of Ld.CIT(A)-XXVIII, New Delhi for Assessment Year 2006-07.
On the date of hearing i.e. on 15.3.2016, none appeared on behalf of the assessee nor any adjournment application was received despite issual of notice. Hence it is presumed that the assessee is not interested in prosecuting the appeal. Heard Shri T.Vasanthan, Ld.Sr.D.R. on behalf of the Revenue.
Following the decisions in the case of CIT vs. Multiplan India P.Ltd. 38 ITD, 320 (Delhi), and the decision of the Hon’ble Bombay High Court in the case of M/s Chemipol vs. UOI and others in Central Excise Appeal No. 62/2009 judgement dt. 17th September,2009, we consider it a fit case for A.Y. 2006-07 Gauri Hospitals Ltd., New Delhi dismissing the appeal in limine. It is to clarify that subsequently, if the assessee explains the reasons for non-appearance and if the Bench is so satisfied, the matter may be recalled for the purpose of adjudication of the appeal. 4. In the result, the appeal by the assessee stands dismissed for non- prosecution. Order pronounced in the Open Court on 17th March, 2016.