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2016 (10) TMI 1293

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..... nce of any representation on the part of the assessee, it can be safely presumed that the assessee is not serious in pursuing the present appeal. The appeal of the assessee in view thereof is dismissed in limine. Support is drawn from the order of the Tribunals in Commissioner of Income-Tax vs. Multi Plan India (P) Ltd. [ 1991 (5) TMI 120 - ITAT DELHI-D] and Estate of Late Tukojirao Holkar vs. CW .....

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..... s 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 to the assessee on 15.07.2016 at the address indicated in Column No.10 in the memo of appeal, despite this the assessee remained unrepresented. It is further seen that the said notice has not come back unserved with the comment makan ban .....

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..... at 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 recall of this order. The said order was pronounced on the date of hearing itself in the open Court. 4. In the result, the appeal of the assessee is dismissed. The order is pronounced in the open court on 18t .....

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