DEVESH BHATIA,NEW DELHI vs. ADDL. CIT, NEW DELHI

However, at the time of hearing, no one was present on behalf of the assessee. The record shows that the appeal came up for hearing on an earlier date i.e 21.09.2015 on which date also the assessee remained unrepresented. After passing over the appeal twice since even in the third round, the position remained the same as neither the assessee was represented nor any adjournment application has been received. 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).