2016 (8) TMI 1428 - AT - Income Tax

Non prosecution of appeal by assessee - non appearance by/on behalf of assessee - HELD THAT - When the appeal was taken up for hearing nobody appeared on behalf of the assessee. Notice for hearing was sent to the assessee on 16.06.16. From the acknowledgement card of the post office placed on record it is seen that the assessee has received the notice of hearing on 17.06.2016. Therefore we are of the opinion that the assessee is not interested in prosecuting his case. Following the decision of the Delhi Bench of the Tribunal in the case of C.I.T. vs. Multiplan (India) Ltd. (1991 (5) TMI 120 - ITAT DELHI-D) we dismiss the appeal filed by the assessee for non-prosecution.

Summary

The appeal filed by the assessee against the order of Commissioner of Income Tax (appeals)-13, Chennai for Assessment Year 2010-11 was dismissed by the Appellate Tribunal ITAT Chennai on 18th August, 2016 due to non-prosecution by the assessee.