2015 (11) TMI 1791 - AT - Income Tax

Non-appearance of the appellant s representative - notice sent by registered post has been returned by the Postal Authorities - HELD THAT - None appeared on behalf of the assessee despite issue of notice by RPAD. The notice sent by registered post has been returned by the Postal Authorities with the remarks No person by this name at this address. So returned for the correct address. The defect memo issued to the assessee that Tribunal fee is paid short by 3, 768/- has not been rectified. Thus dismiss this appeal as not admitted by applying the ratio of the decision of the Tribunal in Commissioner of Income-tax vs. Multiplan India (P.) Ltd 1991 (5) TMI 120 - ITAT DELHI-D as held as there was no communication or information as to why the revenue chose to remain absent on that date Tribunal on the basis of inherent powers treated the appeal filed by the revenue as unadmitted in view of the provision of Rule 19 of the Income-tax (Appellate Tribunal) Rules 1963. - Decided against assessee.

Summary

The appeal by the assessee against the order of the CIT(A), Meerut for the assessment year 2010-11 was dismissed by the Appellate Tribunal ITAT Delhi due to non-appearance and non-payment of Tribunal fee. The appeal was not admitted as per the decision in Commissioner of Income-tax vs. Multiplan India (P.) Ltd, 38 ITD 320 (Del.).