ITAT can dismiss appeal for non attendance despite issue of notice to attend

Classic Shares & Stock Broking Services Limited Vs. ACIT (ITAT Mumbai) – This appeal was fixed for hearing on 16.01.2012. However, despite notice, none appeared on behalf of the assessee nor has it moved any application for adjournment. It is, therefore, presumed that the assessee is not interested in prosecuting its appeal. Accordingly, by applying the ratio laid down by the ITAT Delhi Bench in the case of CIT Vs. Multiplan India (P.) Ltd. [(1991) 38 ITD 320], we dismiss this appeal filed by the Appellant-assessee as not maintainable.

INCOME TAX APPELLATE TRIBUNAL, MUMBAI

ITA No.6876/Mum/2008:Asst. Year 2005-2006

M/s.Classic Shares & Stock Broking Services Limited

Vs.

The Asstt.Commissioner of Income-tax

Date of Pronouncement:18.01.2012

O R D E R

Per R.S.Syal, AM:

This appeal by assessee is directed against the order passed by the Commissioner of Income-tax (Appeals) on 11.09.2008 in relation to the assessment year 2005-2006.

2. This appeal was fixed for hearing on 16.01.2012. However, despite notice, none appeared on behalf of the assessee nor has it moved any application for adjournment. It is, therefore, presumed that the assessee is not interested in prosecuting its appeal. Accordingly, by applying the ratio laid down by the ITAT Delhi Bench in the case of CIT Vs. Multiplan India (P.) Ltd. [(1991) 38 ITD 320], we dismiss this appeal filed by the Appellant-assessee as not maintainable.

3. In the result, the appeal is dismissed.

Order pronounced on this 18th day of January, 2012. 

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