In the absence of appearance on the date of hearing and absence of application for adjournment may cause the appeal dismissed


Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
When the matter was called on for hearing, nobody appeared on behalf of the assessee nor was any application for adjournment filed. From the acknowledgement-cum-notice, it is transpired that the assessee’s representative has noted the date of hearing, as is evident from his signature on the acknowledgement slip on 14.3.2011. It is, therefore, inferred that the assessee is not interested in pursuing the appeal which is hereby dismissed for non-prosecution following the order of the Delhi Bench of the Tribunal in the case of CIT vs. Multiplan India (P) Ltd. (1991) 38 ITD 320 (Del). and also the judgment of Hon’ble Bombay High Court in the case of Chemipol v UOI, dated 17th September, 2009 (BHC)

Citation :
Dyna Hitech Power Systems Ltd. ….. Appellant Dyna House, Plot No.A 57, MIDC, Sector-1,Andheri(E), Mumbai.PA NO.AAACD 5391 A Vs ACIT 8(3) .…. Respondent Aayakar Bhavan, M.K. Road,Mumbai

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Shivani
Published in Income Tax
Views : 1948

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