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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI
Before: SMT DIVA SINGH
Date of Hearing 10.09.2015 Date of Pronouncement 30 .10.2015 ORDER The present appeal has been filed by the assessee assailing the correctness of the order dated 20.11.2013 of CIT(A)-IX, New Delhi pertaining to 2009-10 assessment year.
However, at the time of hearing no one was present on behalf of the assessee. The appeal was passed over twice. In the third round also, the position remained the same. The record shows that on behalf of the assessee, an adjournment petition has been moved on 15.07.2015 and again on 18.08.2015 on both the dates, the appeal was adjourned. The next date of hearing as per record has been noted on behalf of the petition seeking time, it is also seen that there is no Power of Attorney on record on behalf of the Ld.AR seeking time. In these peculiar facts and circumstances, 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).