INDRA DEVI,MUZAFFARPUR vs. AC/DCIT CENT CIR MUZAFFARPUR, MUZAFFARPUR

At the time of hearing neither the assessee nor the ld. AR appeared before the Bench to attend these appeals nor any adjournment application was moved by the assessee. Therefore, these appeals are heard and disposed off with the assistance of ld. DR, who pointed out that the assessee had not appeared before any of the authorities below and stated that these appeals may be restored to the file of the ld. CIT (A).

In the result, the appeals of the assessee are allowed for statistical purposes.