Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 358 - AT - Income TaxNon - prosecution - TDS u/s 194C - payment of wages to labour sardars for non deduction of TDS - addition u/s. 40(a)(ia) - Held that:- It is noticed that inspite of service of notices for the hearing even on 15-03- 2017 fixed by the Bench none appeared on behalf of the assessee nor any adjournment petition was filed. It appears that the assessee is not interested in prosecuting his case. In view of the above, following the decisions in the case of Multiplan India (P) Limited [1991 (5) TMI 120 - ITAT DELHI-D ] and Estate of late Tukojirao Holkar Vs. CWT [1996 (3) TMI 92 - MADHYA PRADESH High Court] we dismiss the appeal of the assessee in limine for want of prosecution.
|