2016 (2) TMI 1179 - AT - Income Tax

Non-prosecution of appeal by the appellant assessee - none appeared on behalf of the assessee at the time of hearing nor filed any application for adjournment of the case or intimated any reason for non-attendance. This shows that the assessee is not serious in pursuing with this appeal - the appeal of the assessee is dismissed.

Summary

The Appellate Tribunal ITAT Ahmedabad dismissed the appeal of the assessee for the assessment year 2012-2016 as the assessee did not appear during the hearing despite multiple opportunities. The decision was based on the ITAT Delhi Bench case of CIT Vs. Multiplan India Pvt. Ltd. (38 ITD 320). The appeal was dismissed on 19th February 2016 in Ahmedabad.