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Before: Shri Bhavnesh Saini & Shri L.P. Sahu
ORDER Per Bench: These appeals by the assessee are directed against separate orders of ld. CIT(A)-44, New Delhi dated 22.01.2015 for the assessment years 2004-05 and 2005-06 respectively.
The hearing in these appeals was adjourned from 14.08.2018 to 03.10.2018 on the request of the ld. DR. The counsel of the assessee, Shri Neeraj Jain, Advocate was present at that time and noted the present date of hearing. However, when the appeal was called for hearing, none was present on behalf of the assessee. The case was, therefore, passed over. When the appeal was called again, none was there on behalf of the assessee to argue the cases, nor is there any adjournment application on behalf of the assessee available on record. In presence of these facts, it can be safely inferred that the assessee is not serious in pursuing its appeals. In the circumstances, the only alternative left with us is to dismiss the appeal of the assessee in limine. Support is drawn from the order of Tribunal in CIT vs. Multi Plan India (P) Ltd., 38 ITD 320 (Del.) and of M.P. High Court in Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (MP).