Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
However at the time of hearing, no one was present on behalf of the assessee. The appeal was passed over twice. Despite the same, neither the assessee was present nor any request for adjournment has been placed before the Bench. The record shows that on an earlier date i.e 06.07.2012, the appeal was adjourned at the request of the assessee. Similarly on 07.02.2011 also it was adjourned on assessee’s request. Notice for the date of hearing itself has been sent to the assessee on 13.01.2013 at the address given by the assessee in Column No- 10. In these circumstances, it can be safely presumed that the assessee is not serious in pursuing the present appeals. Accordingly, we dismiss the appeals in limine. We find support 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). In the said case while dismissing the reference made at the instance of the assessee in default the Hon’ble Court made following observations in their order.”
Citation :
Sudha Diwan, D-972, New Friends Colony, New Delhi. PAN-ADRPD6213A (APPELLANT) Vs ACIT, Circle-22(1),New Delhi. (RESPONDENT)
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