2019 (11) TMI 1834 - AT - Income Tax

Dismissal of assessee s appeal on non-prosecution - HELD THAT - As none appeared on behalf of Assessee nor an adjournment application was filed on behalf of the Assessee though the notice fixing the date of hearing was served on Assessee which indicates that the assessee is not interested in prosecuting the appeal therefore following the decision of Multiplan India (Pvt.) Ltd 1991 (5) TMI 120 - ITAT DELHI-D we dismiss the appeal of the assessee in limine. 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 filed by the Assessee is dismissed.

Summary

The appeal by the Assessee against the order of the Ld. CIT(A)-10, Ahmedabad dated 10.08.2016 for A.Y. 2012-13 was dismissed by the ITAT Ahmedabad due to non-appearance and lack of interest in prosecuting the appeal. The decision was based on the case law CIT Vs Multiplan India (Pvt.) Ltd. The Assessee has the option to request a recall of the order with sufficient cause for non-appearance.