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2016 (5) TMI 1616 - AT - Income TaxDismissal of assessee's appeal in limine - none appeared on behalf of assessee nor any application has been filed for seeking adjournment - HELD THAT:- Notice of hearing was served upon the assessee twice but none appeared on behalf of assessee nor any application has been filed for seeking adjournment. This shows that the assessee is not interested in pursuing with his appeal. Therefore, in view of the decision of Estate of Late Tukojirao Holkar [1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT] and Multiplan India (Pvt.) Ltd. [1991 (5) TMI 120 - ITAT DELHI-D]we dismiss the appeal of the assessee in limine. Assessee may, if so advised, file an application before this Tribunal for restoration of his appeal and hearing on merits by showing reasonable cause for not appearing before the Tribunal on the date of hearing. The Bench, if so satisfied, may recall its order and restore the appeal to its original number for hearing on merits.
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