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TMI Blog2013 (5) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... an application was made by the Ld. A.R. Shri Prashant B Shah, Advocate for adjournment. The reasons given in the application for seeking adjournment are as under:- "Reference the appeals, it is requested to grant an adjournment as the undersigned is out of town on the day for social unavoidable reasons." 3. On earlier date also i.e. for the hearing fixed on 18.02.2013, similar application for adjournment was made by the same Ld. A.R. Shri Prashant B Shah as per letter dated 17.02.2013 and the contents of this letter are also reproduced below for the sake of ready reference:- "Reference the appeal, it is requested to grant a week's adjournment as the undersigned would be out of town for certain personal reasons." 4. From both these appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was raised by the assessee for the first time. It is further noted that the Tribunal vide order dated 11.05.2012, restored the appeals to the file of Ld. CIT(A). Ld. CIT(A) has drawn this conclusion from this tribunal order that the only issue restored by the Tribunal to the file of Ld. CIT(A) was to decide the validity of reassessment proceedings. This issue was decided by Ld. CIT(A) against the assessee as per this impugned order dated 04.07.2012 and the second appeal i.e. I.T.A.No. 1906/Ahd/2012 has been filed by the assessee against this order of Ld. CIT(A). 6. In the meantime, the assessee moved miscellaneous application before the Tribunal in which it was contended by the assessee that as per the Tribunal order in I.T.A.No. 2066/Ahd/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be ignored. In the present case, the assessee has neither complied with sub-rule 7 of rule 18 nor with sub-rule 1-6 of Rule 18 and hence, this paper book filed by the assessee cannot be treated as part of the record of the Tribunal and the same is liable to be ignored as per sub-rule 6 & 7 of Rule 18 of Appellate Tribunal Rules 1963. We, therefore, ignore the same. 8. As per above discussion, we have seen that there is no valid paper book on record and there is nobody present before the Tribunal on behalf of the assessee to make any argument in respect of these two appeals of the assessee. When we go through both these orders of Ld. CIT(A), we do not find any flaw in the same and hence, we decline to interfere in both these orders of Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X
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