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Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI
Before: SMT DIVA SINGH & SH.INTURI RAMA RAO
ORDER This is an appeal filed by the assessee assailing the correctness of the order dated 31.03.2000 of CIT(A)-VIII, New Delhi pertaining to 1996-97 assessment year on various grounds.
However, at the time of hearing, no one was present on behalf of the assessee. The appeal was passed over. In the second round also, the position remained the same. Neither any one was present nor any request for adjournment has been placed before the Bench. 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).
I.T.A .No.-1745/Del/2012