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2017 (3) TMI 1791 - AT - Income TaxAdjournment application - repeated adjournment application on the ground of unavailability of the AR on account of his medical condition - HELD THAT:- From perusal of the records, it is noted that the appeal has been filed on 27.02.2015 and after removing the defects, it was list for hearing on 1st January, 2016. Thereafter, at the request of the AR, the matter was adjourned to 09.03.2016, 28.04.2016, 27.05.2016, 08.07.2016, 11.08.2016, 15.11.2016, and has now come up for hearing today. In each of the adjournment applications filed by the AR, it is noted that the reason for seeking adjournment has been stated to be unavailability of the AR on account of his medical condition. However, there is nothing on record in terms of affidavit and/medical certificate in support of the adjournment petitions which have been filed, from time to time. There is no material which is available on record to decide the matter on merit. In light of that, it seems that adequate opportunity has been granted to the assessee from time to time, however the matter has not been represented before the Bench and it seems that no useful purposes would be served in adjourning the matter any further. Following the decision of CIT vs. Multiplan India (P) Ltd., [1991 (5) TMI 120 - ITAT DELHI-D] and Estate of Late Tukhoji Rao Holkar vs. CWT [1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT] the adjournment application is rejected and the appeal of the assessee is dismissed in limine
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