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2018 (10) TMI 1740 - ITAT DELHINon prosecution of appeal - notice sent to proper address - HELD THAT:- When the notice is sent to proper address of the assessee as provided by them in Form No. 36 through Registered mail with postage prepaid, if the assessee was to be found therein, the notice would have been served. If for any reason the assessee is absent temporarily, it is for the assessee to make arrangement with the Postal Department either to deliver it to some other person, or to re-direct it to an address where the assessee could be found or to detain the mail till the assessee comes back and claims the same. Even if the assessee shifts from that place, it is for the assessee to notify the new address either to the Revenue or to the Tribunal or to the Postal Department. Obviously the assessee had not taken any of these steps and the non-service of notice in this matter is solely attributable to the conduct of the assessee. No option, but to infer that the assessee lost interest in these matters, and we are left with no option but to hold that the appeals of the assessee are liable to be dismissed for non prosecution. We find support from the decision in Commissioner of Income-tax vs Multiplan India (P) Ltd. [1991 (5) TMI 120 - ITAT DELHI-D] - Decided against assessee.
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