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2016 (12) TMI 1884 - ITAT AHMEDABADNone appeared on behalf of the assessee - HELD THAT:- Notice of hearing was sent by Registered Post with Acknowledgement Due to the assessee on 13.10.2016 fixing the date of hearing on 05.12.2016. The said notice has been served upon the assessee on 15.10.2016 as is evident from the postal acknowledgment slip which is placed on record. When the case was called for hearing, none appeared on behalf of the assessee and neither any adjournment application was filed. This shows that the assessee is not interested in pursuing with his appeal. Therefore, in view of the decision in the case of Estate of Late Tukojirao Holkar vs. CWT [1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT] and of CIT vs. Multiplan India (Pvt.) Ltd. [1991 (5) TMI 120 - ITAT DELHI-D]. we dismiss the appeal of the assessee in limine. The 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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