M/S. MEGHDOOT PROMOTERS PVT. LTD.,FAIZABAD vs. ITO, NEW DELHI

However, no one was present on behalf of the assessee at the time of hearing. The appeal was passed over twice. Even in the third round, the position remained the same as neither the assessee is represented nor there is any adjournment on record. The record shows that in the present appeal the defect pointed out by the Registry in regard to the Tribunal fee has not been cured by the assessee. Similarly in regard to the delay of 281 days pointed out by the Registry also not been addressed by any affidavit. The record further shows that the notice has been sent to the assessee on 20.07.2016 at the address indicated in Column No.10, despite this the assessee remained unrepresented. It is further seen that the said notice has not come back unserved. Accordingly, 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 in the absence of any representation or petition seeking time, the only alternative left is to dismiss the appeal of the assessee 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).