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2021 (6) TMI 1165 - ITAT HYDERABADValidity of assessment completed u/s. 143(3) r.w.s 153C - non appearance by assessee - HELD THAT:- At the time of hearing None appeared before us on behalf of the assessee. The assessee has also not filed any written submissions or furnished evidence to justify his stand. In this situation, we are of view that the assessee is not interested to pursue his appeals. Further from the order sheet, it is apparent that the appeals were posted for hearing on several occasions. However, none appeared on behalf of the assessee on the earlier occasions. Moreover, the appeals are also time barred by one day and the assessee has not filed delay condonation petition. For the above stated reasons,hereby hold that the appeals of the assessee are devoid of merits and accordingly disposed off.
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