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2019 (1) TMI 280 - AT - Income TaxNon prosecution of appeal - assessee has chosen to be neither present nor represented - Held that:- Respectfully following the order of ITAT in the case of MULTIPLAN INDIA (PRIVATE) LIMITED. [1991 (5) TMI 120 - ITAT DELHI-D] we dismiss the appeal of the assessee in limine for non-prosecution. However, we wish to clarify that the assessee will be at liberty to approach ITAT for recall of this order and for restoration of this appeal under relevant provisions of law if the assessee is able to show that there was reasonable cause for non representation on the part of the assessee on the date of hearing.
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