Commissioner Of Income Tax vs M/S Fun Multiplex Pvt Ltd on 4 September, 2017
2. At the time of hearing none appeared on behalf of the assessee. Notice
of hearing was sent through RPAD post at the address given in Form NO.36,
which was returned by the postal authority with remark "left". The assessee
has not intimated change of address if any. The assessee has not filed any
application for adjournment of the case nor intimated about the reasons for its
absentia in the proceeding before the Tribunal. Therefore, it is presumed that
the assessee is not interested in pursuing with its appeal before the Tribunal,
therefore, following order of the ITAT, Delhi Bench in the case of CIT Vs.
Multiplan India Pvt. Ltd., 38 ITD 320 (Delhi), I dismiss the appeal of the
assessee in limine for want of prosecution.