2016 (10) TMI 1293

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..... o 2006-07 on various grounds. 2. However, no one was present on behalf of the assessee at the time of hearing. An adjournment petition has been moved by the Ld.Sr.DR pleading illness which was rejected and the appeal of the assessee was passed over. Even in the second round also, no one was present. The adjournment petition of the Revenue was rejected. The record shows that the notice was sent t .....

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..... s drawn from the order of the Tribunals in Commissioner of Income-Tax vs. Multi Plan India (P) Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P). 3. Before parting it is appropriate to add that in case the assessee is able to show that there was a reasonable cause for non-representation on the date of hearing, it would be at liberty if so advised to pray for a .....

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