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2019 (5) TMI 1964 - AT - Income TaxAppeal as dismissed for want of prosecution - HELD THAT:- Even the notice of todays hearing was sent to the assessee by mentioning the address M/s Guru Nanak Auto Enterprises Ltd., H.O. Ist Floor, HC Complex, Adjacent N.V. Motors, Rajindera Nagar, Police Line however the notice returned back with the postal remark Left without address. As also noticed that no adjournment application filed by the assessee or by its counsel. Hence, in the absence of the assessee we do not have any option except to dismiss the appeal of the assessee in limine. Therefore, considering the facts and keeping in mind the provisions of Rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1963, as was considered in the case of CIT Vs. Multiplan India Ltd, [1991 (5) TMI 120 - ITAT DELHI-D] we treat this appeal as unadmitted. Accordingly, the appeal is dismissed for want of prosecution. Assessee shall be at liberty to seek recall of this order by showing sufficient and bonafide cause for not receiving /serving of notice at the address given and for non appearance, and if the Bench is so satisfied about the reasons, etc., it can recall the above order. Appeal filed by the assessee is dismissed in limine.
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