Assessee's 2005-2006 appeal dismissed for lack of prosecution. Non-appearance and address update failure key factors.

The appeal by the assessee for the assessment year 2005-2006 was dismissed by the Appellate Tribunal ITAT Ahmedabad due to lack of prosecution as the assessee failed to appear during the hearing and did not update the Tribunal about any change of address. The decision was in line with the Delhi Bench ruling in the case of Multiplan (India) Ltd. 38 ITD 320.

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The Appellate Tribunal ITAT Ahmedabad dismissed the appeal by the assessee for the assessment year 2005-2006 due to lack of prosecution as the assessee did not appear during the hearing and did not update the Tribunal about any change of address. The appeal was dismissed following the decision of the Delhi Bench in the case of Multiplan (India) Ltd. 38 ITD 320.

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