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Before: Shri Amit Shukla & Shri L.P. Sahu
ORDER Per L.P. Sahu, A.M.: This appeal by the assessee is directed against the final assessment order dated 04.11.2015 u/s. 143(3) r.w.s 144C(4) and directions of DRP-1 New Delhi dated 24.09.2015 for the assessment year 2011-12.
None was present on behalf of the appellant despite the notice for hearing was issued and sent to the assessee through registered post at the address given in the appeal papers, which has been received back un-served with the postal remark “Refused to accept”. The refusal to accept the notice amounts to service of notice as per law. No adjournment request has come on record before us. Therefore, it can be safely inferred that the assessee is not serious in pursuing its appeal. 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).
Before parting, we think it appropriate to add that in case the assessee is able to show reasonable cause for non-representation on the date of hearing, then it may, if so advised, pray for recall of this order and decision on merits.