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2012 (9) TMI 619

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..... e fault of the earlier counsel. One fact is clearly oozing out that the assessee has merely filed the appeal and the miscellaneous application and is not interested to pursue the same. It is clearly the casual approach of the assessee. Therefore, no merit in the second application of the assessee, it is dismissed, especially when the assessee had nothing to say even when opportunity was granted in spite of above facts. Appeal of assessee dismissed - M.A. No. 67/Ind/2011, IT(SS) A. No. 2/Ind/2007 - - - Dated:- 6-7-2012 - SHRI JOGINDER SINGH And SHRI R.C. SHARMA, JJ. Appellant by Shri Jamir Ahmed and Shri A. Sathe Respondent by Shri Keshav Saxena ORDER PER JOGINDER SINGH , judicial member This miscellaneous .....

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..... unds of appeal. This order sheet is duly noted by the ld. Counsel for the assessee and the appeal was adjourned to 22.4.2009. On 22.4.2009, the assessee did not concise the ground and last opportunity was provided to the assessee and the appeal was adjourned to 28.4.2009. Again on28.4.2009, the assessee did not comply with the order and again sought time. The Bench again took a lenient view and granted time up to 12.5.2009 with the direction that if the earlier direction is not complied with, the appeal will be dismissed. This order sheet was duly noted by the ld. Counsel for the assessee. On 12.5.2009 the ld. Counsel for the assessee contended that he is not in a position to say anything, therefore, last opportunity was given. It was speci .....

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..... ee did not appear and merely filed adjournment petition which was allowed and adjourned to 8.6.2012. In between on 30.5.2012 the assessee again filed application for adjournment which was allowed and adjourned to 6.7.2012 i.e. for today. When the application was called, nobody represented the assessee and it was pronounced as dismissed. However, after sometime, Shri Jamir Ahmed along with Shri A. Sathe, ld. Counsel for the assessee, came. On their asking it was told by the Bench that your application has already been dismissed. However, by taking a lenient view, the ld. Counsel for the assessee were asked to argue their application and to explain the reasons for non-appearance on earlier occasion. The ld. Counsel for the assessee mere .....

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