PER I.P. BANSAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee. It is directed against the order of the CIT(A), dated 12th January, 2011 for Assessment Year 2007-
08. The appeal was first fixed for hearing on 24th August, 2011 when the AR of the assessee had filed the paper book and the matter was adjourned to 15th December, 2011 as the learned DR wanted to go through the contents of the paper book. The adjourned date was duly noted by the counsel of the assessee. On 15th December, 2011, none appeared on behalf of the assessee. In these circumstances, we presume that the assessee is not interested in prosecuting his appeal. Considering these facts and keeping in mind the provisions of Rule 19(2) of the ITAT Rules as were considered by the Tribunal in CIT Vs. Multiplan (India) Pvt. Ltd.
38 ITD 320 (Del) and M.P.High Court in the case of Late Tukoji Rao Holkar
223 ITR 480 (MP), we treat this appeal as unadmitted.
2. In the result, the appeal filed by the assessee is dismissed.
3. The order pronounced in the open court on 15.12.2011. Sd/- Sd/- [SHAMIM YAHYA] [I.P. BANSAL] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated :15.12.2011. Copy forwarded to: -
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT Deputy Registrar, ITAT, Delhi Benches