Sh. Ashok Kumar Gupta, New Delhi vs Dcit, New Delhi on 12 September, 2017
2. In the second round also neither the assessee was present nor any request
for adjournment has been placed on record. The record shows that notice has been sent
to the assessee at the address mentioned in Column No. 10 in the memo of appeals filed
on 12.7.2017. The notice has not returned unserved. It is further seen that no Power of
Attorney as per record has been executed by the assessee in favour of any counsel. In
the aforementioned peculiar facts and circumstances it can be safely presumed that the
assessee is not serious in pursuing the appeals filed. Support is drawn from the order of
the ITAT Delhi Benches in the case of CIT vs. Multiplan India Private Limited (1991)
2
ITA No.2206 /Del/2017
38 ITD 320 to the decision of Hon'ble Madhya Pradesh in the case of Late Sri. Tikoz
Rao vs. Wealth Tax Commissioner 222 ITR 480 (MP).