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2015 (1) TMI 1470 - AT - Income TaxBlock assessment - non appearance by assessee - HELD THAT:- At the time of hearing of these appeal none appeared on behalf of the assessee. The assessee had filed adjournment application. But, in the adjournment application, there was no sufficient cause and moreover, this appeal is about 10 years old; therefore, the same is rejected. In the circumstances, it appears that the assessee is not interested in pursuing the appeal, and no useful purpose would be served by adjourning the hearing. Considering these facts and keeping in mind the provisions of Rule 19(2) of the ITAT Rules, as were considered in the case of Multiplan India [1991 (5) TMI 120 - ITAT DELHI-D] and in view of the decision of Estate of Late Tukoji Rao Holkar,[1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT], we dismiss the appeal in limine. However, if the assessee on a later stage gives explanation in regard to its non-appearance before the Tribunal on the date of hearing before the Tribunal by filing a Miscellaneous Application as per the ITAT Rules and if the Bench is so satisfied the appeal of the assessee can be recalled for hearing on merit.
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