Appeal filed by assessee dismissed due to ignorant attitude of assessee towards appeal

Raghuraj Singh Vs JCIT (ITAT Delhi)

In present case, The assessee has not taken any steps to intimate the changed address. Therefore, the notice for fixing the hearing which was sent through RPAD returned by the postal authorities with the remark ‘not available’. This type of attitude on the part of the assessee shows that he is not interested in prosecuting the appeal filed by it. Therefore, following the decision of the Delhi Bench of the Tribunal in the case of Multiplan India Pvt. Ltd. the appeal filed by the assessee is dismissed.

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