Appeal Dismissed for Non-Prosecution Due to Absence of Assessee's Representative and Lack of Authorization.

The ITAT Chennai dismissed the assessee's appeal due to non-prosecution, as no representative appeared on the assessee's behalf, and there was no authorization for the representative present. The dismissal was in line with the precedent set in CIT v. Multiplan (India) Ltd., with the order pronounced on July 5, 2011.

---

---

The appeal filed by the assessee was dismissed by the Appellate Tribunal ITAT Chennai due to non-prosecution as nobody appeared on behalf of the assessee, and there was no authorization for the representative present. The decision was based on the case of CIT v. Multiplan (India) Ltd. (38 ITD 320). The order was pronounced on July 5, 2011.

---