M/S. MINEBRAIN SOLUTIONS PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

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. The record shows that notice for the specific date of hearing had been sent to the assessee on 08.09.2015 at the address given in Column No.-10 in the memo of appeal filed by the assessee which has not returned unserved. Accordingly, in the peculiar facts and circumstances of the present case where neither the assessee is represented nor any adjournment has been placed before the Bench, it can be safely presumed that the assessee is not serious in pursuing the present appeals. 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