M/S INTERGLOBE INTERNATIONAL (P) LTD,FARIDABAD vs. INCOME TAX OFFICER, FARIDABAD

However, at the time of hearing, no one was present on behalf of the assessee. The appeal was passed over twice. Despite that the position remained the same. The record shows that on two earlier occasions, adjournment has been moved on behalf of the assessee which request was accepted on 30.07.2015 & 06.10.2015. 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. It is even otherwise seen that the appeal is time barred and there is nothing on record to show that it can be explained. 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).