IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI , ACCOUNTANT MEMBER ITA NO . 15 17 /AHD/20 1 1 A. Y. 200 7 - 0 8 SHRI SANJAY NATVERLAL GANDHI, BUNGALOW NO.266, JAY LAXMI BUNGLOWS, OPP. PRAVINBHAI PATEL BUNGLOW NEAR CHAMBER OF COMMERCE, SARSANA SURAT. PAN: AAWPG 3606L VS ITO, WARD - 3(1), SURAT . (APPELLANT) (RESPONDENT) REVENUE BY : SHRI M.K. SINGH , SR. D.R. , ASSESSEE(S) BY : NONE / DATE OF HEARING : 1 8 / 1 1 /201 4 / DATE OF PRONOUNCEMENT: 23 / 1 2 /201 4 / O R D E R PER SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE ARISING FROM THE ORDER OF T HE L EARNED CIT(A) - II, SURAT , DAT ED 22.02.2011 FOR A.Y. 200 7 - 0 8 . 2. A NOTICE HAS BEEN ISSUED BY THE REGISTRY ON 20 / 10 /2014 TO THE ASSESSEE , FIXING THE DATE OF HEARING 18 / 1 1 /201 4 BUT NO ONE HAS APPEARED. U NDER T HE CIRCUMSTANCES, WE HAVE NO OPTION BUT TO DI SMISS THIS APPEAL SINCE THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APPEAL. THEREFORE, IN VIEW OF HON'BLE MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 (M.P.) AND OF HON'BLE DELHI TRIBUN AL DECISION IN THE CASE OF CIT VS. MULTIPLAN ITA NO. 1517 /AHD/201 1 SHRI SANJAY NATVERLAL GANDHI VS. ITO, WARD - 3(1), SURAT. FOR A.Y. 200 7 - 0 8 - 2 - INDIA (PVT.) LTD. 38 ITD 320 (DELHI) , WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. SD/ - SD/ - ( ANIL CHATURVEDI ) ( MUKUL KR . SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 23 / 1 2 / 20 1 4 PRABHAT KR. KESARWANI , SR. P . S . / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) - III, AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD