M/S SAMEER SALES PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

At the time of hearing before us, neither anybody appeared on behalf of the assessee nor there was any request for adjournment. The notice of hearing was duly sent to the assessee well in advance by registered post which has not come back unserved and is deemed to have been served. On 1st April, 2014 also when the case was listed for hearing, nobody attended on behalf of the assessee. On the last occasion also i.e. on 31st December, 2014, the matter was adjourned at the written request of the assessee.

In view of the above, we are of the opinion that the assessee is not interested in prosecuting this appeal. While taking this view, we derive support from the decision of Delhi Bench of ITAT in the case of CIT vs. Multiplan India (P.) Ltd. – [1991] 38 ITD 320 (Delhi). Accordingly, we dismiss the assessee’s appeal in limine.

In the result, the appeal filed by the assessee is dismissed in limine. Decision pronounced in the open Court on 17.11.2015.