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TMI Blog2023 (8) TMI 1538X X X X Extracts X X X X X X X X Extracts X X X X ..... al is filed by assessee and is arising out of the order of the Commissioner of Income Tax, Appeal dated 28/03/2023 [here in after (ld. CIT(A)/NFAC)] for assessment year 2014-15 which in turn arise from the order dated 27.06.2018 passed under section 271BA of the Income Tax Act, by the ACIT, Circle-01, Kota. 2. While proceeding this appeal on the earlier two occasions on 20.07.2023 and 09.08.2023, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t application, the bench noted that though the assessee is a private limited company and ld. AR of the assessee in very causal and cavalier manner submitted the adjournment application wherein he stated that "assessee is out of station" how can a private limited company can be out of stations. The ld. AR of the assessee further not submitted that what document he required on the date which he did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier two occasion the adjournment were granted but on the last date also the assessee very causally sent an application for adjournment. From this, it appears that the assessee is not interested to pursue their case. So, in the circumstances, following the decision of Delhi Bench of ITAT in the case of CIT Vs. Multiplan India (P) Ltd., [1991] 38 ITD 320 and also on the judgement of the Hon' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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