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2018 (8) TMI 2040 - AT - Income TaxReopening of assessment u/s 147 - HELD THAT:- None appeared for assessee on earlier occasion also without any intimation. Notice was issued to the assessee as per address furnished in Form No.36. It was the bounden duty of the assessee to move revised appeal memo (Form No.36) in terms of Rule 9A of Income Tax (appellate tribunal) Rules 1963. The assessee has failed to do so. In the absence of any representation on behalf of the assessee or petition seeking time, it can be presumed that the assessee is not serious in pursuing the appeal filed. Accordingly the only alternative left is to dismiss the appeal of the assessee 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 [1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT]. It would be appropriate to add that in case the assessee is able to show that there existed a reasonable cause for non-representation on the date of hearing, it would be at liberty, if so advised, to seek for a recall of this order.
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