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Income Tax Appellate Tribunal, DELHI BENCHES : SMC-II : NEW DELHI
Before: SHRI J. SUDHAKAR REDDY
ORDER This is an appeal by the assessee directed against the order of the CIT(A), Meerut, dated 14.5.2015 for the assessment year 2010-11.
None appeared on behalf of the assessee despite issue of notice by RPAD. The notice sent by registered post has been returned by the Postal Authorities with the remarks ‘No person by this name at this address. So, returned for the correct address.’ The defect memo issued to the assessee that Tribunal fee is paid short by Rs.3,768/- has not been rectified. Thus, I dismiss this appeal as not admitted by applying the ratio of the decision of the Tribunal in Commissioner of Income-tax vs. Multiplan India (P.)
Ltd, 38 ITD 320 (Del.), wherein the appeal filed by the revenue before the Tribunal, was fixed for hearing. But on the date of hearing nobody represented the revenue/appellant nor any communication for adjournment was received. There was no communication or information as to why the revenue chose to remain absent on that date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as unadmitted in view of the provision of Rule 19 of the Income-tax (Appellate Tribunal) Rules, 1963.
In the result, the appeal of the assessee is dismissed.
The order pronounced in the open court on 04.11.2015.