In the result, the assessee’s appeals are dismissed
Bench: Shri Sanjay Arora & Shri Manomohan Das
condoned, no serious objection to which was raised by Smt. Devi, the ld. Sr. DR. 4. None appeared for the appellant when the appeals were called out for hearing, and neither is there any adjournment motion despite service of notice of hearing. Hearing in the matter was accordingly proceeded ex parte qua the assessee. 5. We have heard the party