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2016 (5) TMI 1552 - AT - Income TaxAppeal heard ex-parte - non appearance by assessee on various occasions - continuous adjournments - HELD THAT:- None appeared on behalf of the assessee and again no request for adjournment was sought on behalf of the assessee. The appeal was once again adjourned to 18.05.2016 in the interest of justice. However, on 18.05.2016 none appeared on behalf of the assessee nor any adjournment was sought by the assessee. It appears that the assessee is not interested in pursuing the appeal. In the absence of any appearance by the assessee in person or through AR inspite of service of several notices for hearing, we proceed to dispose of the appeal ex-parte qua the assessee after considering the material available on record and hearing the respondent/Revenue on merits in terms of Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963. When the captioned appeal was called for hearing on 18.05.2016, we find that the assessee has filed only appellate order under section 250 of the Act dated 25.11.2013 and has not even filed primary document i.e. assessment order along with the Memo of Appeal. In the absence of impugned assessment order, we are unable to decide the issue on merits. We similarly find that the grounds of appeal are argumentative and are not in conformity with Rule 8 of the Income Tax (Appellate Tribunal) Rules, 1963. The appeal of the assessee is therefore dismissed in limine.
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