IN THE INCOME TAX APPELLATE TRIBUNAL
(
BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND
SHRI B.C. MEENA, ACCOUNTANT MEMBER
ITA No.3715/Del./2011
(Assessment Year: 2005-06)
Lea International Limited.
B-1/E-27, Mohan Coop. Industrial Estate
(PAN/GIR No.AAACL8229R)
(Appellant)
Vs.
ADIT, Intl. Taxation,
Circle 3 (1),
(Respondent)
Assessee by: None
Revenue by: Dr. M.L. Meena, Sr.DR
ORDER
PER U.B.S. BEDI, J.M.
This appeal of the assessee emanates from the order passed by the CIT (A)- XXIX,
2. Despite sending defect memo and notice of hearing sufficiently in advance, assessee did not respond either to defect memo or notice of hearing. So, it is inferred that the assessee is not interested in prosecution of this appeal.
3. Having regard to Rule 19(2) of ITAT Rules, 1963 and following various decisions of the Tribunal including in the case of CIT vs. Multiplan India (P) Ltd., reported in 38 ITD 320 (Del.) and the judgment of Hon’ble Madhya Pradesh High Court in the case of Estate of late Tukojirao Holkar vs. CWT, 223 I.T.R. 480 (MP), we treat the appeal of the assessee as unadmitted and dismiss the same.
4. In the result, the appeal filed by the assessee is dismissed for want of prosecution.
Order pronounced in open court soon after the conclusion of the hearing on 16.02.2012.
Sd/- Sd/-
(B.C. MEENA) (U.B.S. BEDI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated :
SKB
Copy of the order forwarded to:-
1. Appellant
2. Respondent
3. CIT
4. CIT(A)-XXIX,
5. CIT(ITAT) Deputy Registrar, ITAT
