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Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI
Before: SH. N. K. BILLAIYA & SH. ANUBHAV SHARMA
This appeal by the assessee is preferred against the order of the CIT(E), Chandigarh dated 16.09.2020 framed u/s.12AA of the Act. 2. The sum and substance of the grievance of the assessee is that the CIT(E) erred in rejecting the application seeking registration u/s.12A of the Act. 3. The appeal was first listed before the Bench on 04.08.2022. None appeared on that date and the appeal was adjourned.
Subsequently on 09.11.2022 once again the appeal went unattended and was accordingly adjourned. Registered notice sent to the address mentioned in form 36 has been returned back with a noting “On enquiry, told that the party has left after selling the house”.
On these facts we are left with no choice but to dismiss the appeal. The appeal is accordingly dismissed. Decision announced in the open court in the presence of 4. both the parties on 25.04.2023.