2025 (6) TMI 644

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....om the order of the Learned Income-tax Officer, Ward 4(1), Thane (for brevity, 'the Ld.AO') passed under section 143(3), date of order 30/12/2016. 2. When the appeal was called for hearing, there was no representation on behalf of the assessee, nor was any adjournment petition filed. Considering the merits and quantum involved in the case, we have decided to proceed with the hearing ex parte with respect to the assessee, after hearing the Ld. DR. 3. We heard the rival submissions and considered the documents available on the record. On perusal of record, we find that the assessee's case was reopened under section 148 for transactions in Oriental Bank of Commerce, Fort Branch, Mumbai bearing Account No.00231011001445. In said bank acco....

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...., it can dismiss the Appeal/proceeding for". The Delhi Bench of ITAT in CIT vs M/s Multiplan India Pvt Ltd (1991) 38 ITD 320 (Del), has held that in a similar circumstance, the Appeal may be dismissed as un-admitted. In fact, the Hon'ble Apex Court in CIT vs. B.N. Bhattachargee & ANR (1979) 10 CTR 0354 (1979) 118 ITR 0461 has held that the words 'preferred an Appeal' in section 245M means more than formally filing it but effectively pursuing it. In view of the above judicial pronouncements coupled with the fact that the Appellant has not pursued the appeal, I am left with no option but to dismiss the appeal." the Ld.CIT(A) considered the merit of the case and finally, the addition was duly confirmed amount to Rs. 12,36,....