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2016 (3) TMI 1424 - AT - Income TaxNon-appearance before the Tribunal on the date of hearing - HELD THAT:- At the time of hearing of this appeal none appeared on behalf of the assessee though the notice was sent through RPAD. The notice has been sent on the address given on Form No.36. The assessee has not intimated change of address, if any, to the Tribunal. There is not even an adjournment petition received from the assessee. In the circumstances, it appears that the assessee is not interested in pursuing the appeal, and no useful purpose would be served by adjourning the hearing. Considering these facts and keeping in mind the provisions of Rule 19(2) of the ITAT Rules, as were considered in the case of Multiplan India,[1991 (5) TMI 120 - ITAT DELHI-D] and in view of the decision Estate of Late Tukoji Rao Holkar [1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT], we dismiss the appeal in limine. Appeal of assessee dismissed.
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