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2016 (10) TMI 1293 - AT - Income TaxNon-representation on the date of hearing by assessee - notice was sent to the assessee many times at the address indicated in Column No.10 in the memo of appeal, despite this the assessee remained unrepresented and notice came back unserved saying house is empty - HELD THAT:- On absence of any representation on the part of the assessee, it can be safely presumed that the assessee is not serious in pursuing the present appeal. The appeal of the assessee in view thereof is dismissed in limine. Support is drawn from the order of the Tribunals 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] Before parting it is appropriate to add that in case the assessee is able to show that there was a reasonable cause for non-representation on the date of hearing, it would be at liberty if so advised to pray for a recall of this order.
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