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Income Tax Appellate Tribunal, ‘B’ BENCH : CHENNAI
Before: SHRI D. KARUNAKARA RAO & SHRI CHALLA NAGENDRA PRASAD]
PER D. KARUNAKARA RAO, ACCOUNTANT MEMBER:
This appeal filed by the assessee is against the order of the Commissioner of Income-tax (Appeals)-IV, Chennai, dated 28.3.2014, for the assessment year 2009-10.
When the appeal was called upon for hearing, nobody appeared 2. on behalf of the assessee nor was any application for adjournment
ITA No.2914/14 :- 2 -: filed. From the acknowledgement card of the Post Office placed on record, it is evident that the assessee has received the notice of hearing. It is, therefore, inferred that the assessee is not interested in pursuing the appeal which is hereby dismissed for non-prosecution following the order of the Delhi Bench of the Tribunal in the case of CIT vs Multiplan India (P) Ltd (1991) 38 ITD 320(Del.) and also the judgment of the Hon'ble Madhya Pradesh High Court in the case of Late Tukojirao Holkar (223 ITR 480).
The assessee shall, however, be at liberty to approach the Tribunal for recalling of this order, if prevented by sufficient cause for non-appearance on the date of hearing.
In the result, the appeal of the assessee stands dismissed.
Order pronounced in the open court at the time of hearing on 28th of May, 2015, at Chennai.