PRAVEEN KUMAR,MUZAFFARNAGAR vs. ITO, SHAMLI

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 an earlier occasion i.e. on 21.09.2015, also no one was present on behalf of the assessee despite issuance of notice. 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).