M/S. VARDHMAN NETWORK SOLUTIONS PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

However at the time of hearing, no one was present on behalf of the assessee. The record shows that on the last date of hearing i.e. 19.09.2016, the appeal was adjourned on the written request of the Revenue and the Co-ordinate Bench noted that both parties have been informed. It is further seen that no Power of Attorney has been executed by the assessee in favour of anyone. Despite passing over the appeal twice when even in the third round the assessee remained unrepresented then in the peculiar facts and circumstances of the present case, it can be safely presumed that the assessee is not serious in pursuing the present appeal. Accordingly, the appeal of the assessee is dismissed in limine. Support is drawn 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).

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.

In the result, the appeal of the assessee is dismissed in limine. The order is pronounced in the open court on 18th of November, 2016.