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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-2’, NEW DELHI
Before: SHRI J. SUDHAKAR REDDY
This is an appeal filed by the assessee against the order dt. 10.06.2014 of Ld.CIT(A)-I, New Delhi for Assessment Year 2010-11.
On the date of hearing i.e. on 07th September, 2015, none appeared on behalf of the assessee nor any adjournment application was received despite issual of notice by RPAD. Hence it is presumed that the assessee is not interested in prosecuting the appeal.
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, I consider it a fit case for dismissing the appeals in limine, as not admitted. 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.
In the result, the appeal by the assessee stands dismissed for non- prosecution. Order pronounced in the Open Court on 09th October,2015.