2017 (11) TMI 2014

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..... left is to dismiss the appeal of the assessee 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 Holka [ 1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT] Before parting, it is appropriate to add that in case the assessee is able to show that there was a reasonable ca .....

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..... hearing on 06/11/2017 at the address indicated in column No. 10. Despite this, the assessee remained unrepresented. It is further seen that the said notice has not come back un-served. In the aforementioned peculiar facts and circumstances of the case, in the absence of any representation on behalf of the assessee or petition seeking time, it can be safely presumed that the assessee is not serious .....

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