2015 (7) TMI 1311

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..... osition remained the same. As considered that the assessee may not be serious in pursuing the appeal filed. It is further seen that the notice issued on 15.06.2015 sent to the assessee by speed post at the address indicated in Column No-10 in the memo of appeal filed by the assessee returned unserved with comment “left without address”. Accordingly in the absence of any representation on the p .....

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..... peal was called out, no one was present on behalf of the assessee. The appeal was passed over twice Despite the fact light till the end of the Board neither the assessee was present nor any request for adjournment had been placed before us. Since in the third round also the position remained the same. It was considereds that the assessee may not be serious in pursuing the appeal filed. It is furth .....

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