IN THE INCOME TAX APPELLATE TRIBUNAL
                       "B" BENCH, CHENNAI

     BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER
           AND SHRI V. DURGA RAO, JUDICIAL MEMBER



                     I.T.A. No. 1538/Mds/2013
                   (Assessment Year : 2006-07)

M/s AML Steel Ltd.,                   The Deputy Commissioner of
No.9, 6th Street, Gopalapuram,        Income Tax,
Chennai - 600 086.               v.   Company Circle I(1),
                                      Chennai - 600 034.
PAN : AAACA 4304 Q
      (Appellant)                         (Respondent)

                 Appellant by    :     None
                Respondent by    :     Shri Guru Bashyam, JCIT

      Date of Hearing            :     01.10.2013
     Date of Pronouncement       :     01.10.2013


                           O R D E R


PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER :

     When this appeal was called up for hearing, none appeared on

behalf of assessee. Despite issue of notice to the address given in

Form No.36, no authorized person had appeared on behalf of the

assessee.    In the circumstances, we are of the opinion that the

assessee is not interested in prosecuting the case. Following the

decision of the Delhi Bench of the Tribunal in the case of CIT v.
                                     2                   I.T.A. No. 1538/Mds/13







Multiplan (India) Ltd. (38 ITD 320) (Del), we dismiss this appeal filed

by the assessee, for non-prosecution.


2.      In the result, the appeal filed by the assessee is dismissed.


Order was pronounced in the Court on Tuesday, the 1st of October,

2013, at Chennai.








              sd/-                                     sd/-
        (V.Durga Rao)                             (Abraham P. George)
       Judicial Member                            Accountant Member

Chennai,
Dated the 1st October, 2013.

Kri.

              Copy to:    (1)   Appellant
                          (2)   Respondent
                          (3)   CIT(A)-VI, Chennai
                          (4)   CIT-IV, Chennai
                          (5)   D.R.
                          (6)   Guard file