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2018 (1) TMI 1708 - AT - Income TaxNon appearance by Assessee - neither the assessee nor its Authorised Representative attended the hearing; not filed any Application for adjournment by the Assessee - whether assessee is not interested in prosecution of its Appeals? - HELD THAT:- No useful purpose would be served to serve the notice again and again to the assessee. In view of above, it is thus inferred that the assessee is not interested in prosecution of its Appeals. Having regard to Rule 19(2) of ITAT Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. [1991 (5) TMI 120 - ITAT DELHI-D] and Estate of Late Tukojirao Holkar [1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT] we treat these appeals as unadmitted and dismiss the same. We would like to clarify that subsequently if the assessee explains the reasons for non appearance and if the Bench is so satisfied, the matter may be recalled for the purpose of adjudication of the Appeals. Appeals of the assessee are dismissed in limine.
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