1991 (5) TMI 120 - ITAT DELHI-D

Extract:
.......ny order on the basis of Rule 24 of the Tribunal Rules which presupposes admission of appeal under section 253 of the Act besides there was no question of hearing the respondent since none could be notified because of incorrect address given by the appellant and proper particulars not furnished so far. 6. In the result, the application is dismissed