Commissioner Of Income-Tax vs Multiplan India (P.) Ltd. on 27 May, 1991
2. 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, neither anyone was present nor any
adjournment request has been placed before the Bench. The record shows that the notice for
the specific date of hearing has been issued on 10.10.2016 at the address given in Form
No.36, Column No.-10 which has not come back unserved. The Registry has also pointed out
that the appeal is delayed by 30 days. 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 as otherwise there is nothing on record to show that the assessee is interested
in addressing the delay. 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. Multiplan India (P)
Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P).