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2015 (11) TMI 1791 - AT - Income TaxNon-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.
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