SHRI INDRAVADAN G. PATEL,BARODA vs. THE CIT-1, BARODA

At the time of hearing, none appeared on behalf of the appellant-assessee. The assessee has also not filed any application for condonation of delay. Last notice of hearing was sent to the I.T.A No. 2450/Ahd/2015 A.Y. 2010-11 Page No 2 assessee on 16/10/2017 fixing the date of hearing on 24/11/2017 at the address indicated in column No.

Despite this, the assessee remained unrepresented. It is further seen that the said notice has not come back un-served. In the aforementioned peculiar facts and circumstances of the case, in the absence of any representation on behalf of the assessee or petition seeking time, it can be safely presumed that the assessee is not serious in pursuing the appeal filed. Accordingly 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 Holka vs. CWT: 223 ITR480 (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.

In the result, the appeal of the Assessee is dismissed.