2016 (1) TMI 1425 - AT - Income Tax

Non prosecuting of appeal - HELD THAT - Inspite of the date of hearing being mentioned in the notice of hearing, which has been issued and served on the assessee by registered post acknowledgement due, nobody was present on the date of hearing. In the circumstances, we are of the opinion that the assessee is not interested in prosecuting its case. We dismiss the appeal following the decision of the Delhi Bench of the ITAT in CIT v. Multiplan India P.Ltd., 1991 (5) TMI 120 - ITAT DELHI-D and Estate of late Tukoji Rao Holkar v. CWT 1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT as the appeal is infructuous for non-prosecution.

Summary

The Appellate Tribunal ITAT Bangalore dismissed the appeal filed by the assessee for the A.Y. 2008-09 as nobody appeared for the assessee during the hearing, indicating lack of interest in prosecuting the case. The decision was based on precedents and the appeal was deemed infructuous for non-prosecution.