2014 (12) TMI 1366 - AT - Income Tax

No interest in prosecuting appeal by assessee - HELD THAT - In this case, notice fixing hearing on 28.11.2014 was sent to Assessee on 10.10.2014 through Registered A.D. but the notice was returned unserved by postal authorities with the remark Left . On the date of hearing i.e. on 28.11.2014 none appeared on behalf of Assessee nor any adjournment application was filed on behalf of the Assessee. Assessee has also not placed on record its present address and this indicates that the Assessee is no more interested in prosecuting the appeal, therefore, following the decision of ITAT Delhi Bench in the case of CIT Vs Multiplan India (Pvt.) Ltd. 1991 (5) TMI 120 - ITAT DELHI-D we dismiss the appeal of the assessee. The assessee shall however be at liberty to approach the Tribunal for recalling of this order, if prevented by sufficient cause for non-appearance on the date of hearing. Appeal of the Assessee is dismissed.

Summary

The appeal filed by the Assessee against the order of CIT(A)-VI, Ahmedabad for A.Y. 2006-07 was dismissed by ITAT Ahmedabad as the Assessee did not appear for the hearing and failed to provide a current address. The Assessee can approach the Tribunal for recalling the order with a valid reason for non-appearance. (Case Citation: 2014 (12) TMI 1366 - ITAT AHMEDABAD)