MS. KAMINI BATRA,NEW DELHI vs. ITOP, NEW DELHI

However, at the time of hearing no one was present on behalf of the assessee. Accordingly the appeal was passed over. In the second round also the position remained the same. Neither anyone was present nor any request for adjournment was received. The record shows that notice has been sent to the address mentioned in Column No.-10 in the memo of appeal filed on 15.09.2015 and the same has not returned unserved. It is further seen that on an earlier occasion also in response to notice issued on 02.09.2015, the assessee remained unrepresented. It is also seen that the Registry vide notice dated 19.11.2014 has pointed out that the Tribunal fee by challan has been paid under the wrong head and the assessee till date has taken no corrective action. In such an eventuality, the assessee would be at liberty to pray for a recall of this order. The Co-ordinate Bench considering the petition if so moved, if so satisfied that the defects have been cured may recall this order. The said order was pronounced in the open Court in the presence of the parties.

In the result, the appeal of the assessee is dismissed in limine. The order is pronounced in the open court on 15th of October, 2015.