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2012 (9) TMI 619 - AT - Income TaxNon-appearance of assessee – Appeal was filed on 10/01/2007 and same was fixed for hearing for 04/02/2009 – Appeal was adjourned twice on assessee request- And finally the appeal was dismissed for non-prosecution - assessee filed miscellaneous petition on 16/09/2011 for restoration of the appeal – Due to non-appearance petition dismissed – Assessee again file miscellaneous application on 28/11/2011 – Despite of several adjournments, finally it adjourn to 06/07/2012 - Held that:- During hearing when the ld. Counsel for the assessee was asked for non-appearance on earlier occasion, it was merely stated that it was the fault of the earlier counsel. One fact is clearly oozing out that the assessee has merely filed the appeal and the miscellaneous application and is not interested to pursue the same. It is clearly the casual approach of the assessee. Therefore, no merit in the second application of the assessee, it is dismissed, especially when the assessee had nothing to say even when opportunity was granted in spite of above facts. Appeal of assessee dismissed
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