SHRI BHARATKUMAR KANTILAL JOSHI,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-7(1)(3),, AHMEDABAD

आदेश आदेश आदेश PER MANISH BORAD, ACCOUNTANT MEMBER:

This appeal by the assessee is directed against the order of the Learned Commissioner of Income-Tax (Appeals)-7, Ahmedabad dated 22.06.2016 for Assessment Year 2012-13. 2. In this case, the notice of hearing was sent by Registered Post with Acknowledgement Due to the assessee on 03.10.2017 fixing the date of hearing on 26.10.2017. The said notice has been duly served upon the assessee on 12.10.2017 as is evident from the postal acknowledgment slip which is placed on record. When the case was called for hearing on 26.10.2017, none appeared on behalf of the assessee and neither any adjournment application was filed. This shows that the assessee is not interested in pursuing with his appeal. Therefore, in view of the decision of Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT (1997) 223 ITR 480 (M.P.) and the decision of Hon'ble Delhi Tribunal in the case of CIT vs. Multiplan AY : 2012-13 - 2 –

India (Pvt.) Ltd., 38 ITD 320 (Delhi), we dismiss the appeal of the assessee in limine.

In the result, the appeal of the assessee is dismissed in limine.

आदेश क" आदेश क" "ितिलिप "ितिलिप अ"ेिषत अ"ेिषत/Copy of the Order forwarded to : आदेश आदेश क" क" "ितिलिप "ितिलिप अ"ेिषत अ"ेिषत अपीलाथ" अपीलाथ" / The Appellant अपीलाथ" अपीलाथ"