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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC-I’ NEW DELHI
Before: SMT DIVA SINGH
ORDER The present appeal has been filed by the assessee assailing the correctness of the order dated 29.01.2016 of CIT(A)-12, New Delhi pertaining to 2009-10 assessment year on various grounds.
However, at the time of hearing, no one was present on behalf of the assessee or the Revenue. The Ld.Sr.DR it was mentioned had to suddenly rush homes due to some medical emergency in the family. However, on behalf of the assessee there was no one present. The appeal was passed over twice. In the third round also, the position remained the same as neither the assessee was present nor any request for adjournment has been moved. The record shows that on the last date of hearing i.e. 17.11.2016 the appeal was adjourned to 22.12.2016 on the written request of the assessee. In the aforesaid facts and circumstances, it can be safely presumed that the assessee is not serious in pursuing the present appeal and the appeal is dismissed in limine. Support is drawn from the order of the Tribunals in Commissioner of Income-Tax vs. Multiplan India (P) Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P).
Before parting it is appropriate to add that in case the assessee is able to show that there was a reasonable cause for non-representation on the date of hearing, it would be at liberty if so advised to pray for a recall of this order. The said order was pronounced on the date of hearing itself in the open Court.