DONG-A INDIA AUTOMOTIVE PVT LIMITED,KANCHEEPURAM vs. ACIT, CHENNAI

The appeals filed by the assessee are directed against different orders of the Commissioner of Income-tax (Appeals)-1, Chennai dt 15.09.2015 for the above assessment years passed & 84/Mds/2016. :- 2 -: u/s.271BA and 250 of the Income Tax Act, 1961 (herein after referred to as ‘the Act’).

During the course of hearing, we found that notice Dated 18.01.2016 was sent by RPAD and served on the assessee on 11.02.2016 evident from the postal acknowledgement placed on record. Despite notice, at the time of hearing, none appeared on behalf of the assessee. From the conduct of the assessee it appears that the assessee is not interested in pursuing the appeals before the Tribunal. In these circumstances, as held by I.T.A.T., Delhi Bench in the case of CIT vs. Multiplan India (P) Limited 38 ITD 320 that there may be various reasons for the assessee to remain absent at the time of hearing and one of the reasons might be absence to prosecute the appeal and also following decision of the Co-ordinate bench of the Tribunal in the case of Helios and Matheson Information Technology Limited vs ITO in dated 05.07.2011, we hereby dismiss the appeal in limine. However, we make it clear that the assessee is at liberty to file a petition to recall this order provided convincing/sufficient cause be explained for non appearance on the said date of hearing. & 84/Mds/2016. :- 3 -: