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2015 (7) TMI 1311 - AT - Income TaxNon-representation on the date of hearing - when the appeal was called out, no one was present on behalf of the assessee - Held that:- Till the end of the Board neither the assessee was present nor any request for adjournment had been placed before us. Since in the third round also the position remained the same. As considered that the assessee may not be serious in pursuing the appeal filed. It is further seen that the notice issued on 15.06.2015 sent to the assessee by speed post at the address indicated in Column No-10 in the memo of appeal filed by the assessee returned unserved with comment “left without address”. Accordingly in the absence of any representation on the part of the assessee seeking time etc. right till the time of the hearing and in fact till the passing of this order, the appeal is dismissed in limine. Support is drawn from the order of the Tribunal in Commissioner of Income-Tax vs. Multi Plan India (P) Ltd.[1991 (5) TMI 120 - ITAT DELHI-D] and Estate of Late Tukojirao Holkar vs. CWT [1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT]. - Decided against assessee
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