TMI Blog2018 (4) TMI 1794X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Mumbai Tribunal in case of CIT vs. Multiplan India (Pvt.) Ltd. [ 1991 (5) TMI 120 - ITAT DELHI-D] - HELD THAT:- Perusal of record reveals that Shri Ijeet Fernandes appeared on behalf of assessee, who sought an adjournment on the ground that Chartered Accountant is travelling. The ground of adjournment was vague, thus, adjournment was declined. Shri Ijeet Fernandes was asked to assist the ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, keeping in view the principle of natural justice and invoking the power under Rule 24 of Income-tax (Appellate Tribunal) Rules 1963, the order dated 14.06.2017 is recalled. The assessee is directed to fully co-operate and not to seek adjournment without any valid and proper reason and shall file the necessary evidence, if any on record, without any further delay. In case further adjournment is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not represent his case before the Tribunal due to miscommunication with Chartered Accountant. The assessee came to know about the order of Tribunal on the service of order passed by the Tribunal. 2. The ld. Authorized Representative of the assessee argued that the nonappearance of representative of the assessee was neither intentional nor deliberate. The assessee has filed his affidavit that n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he bench left no option except to proceed on the basis of material available on record. The assessee has filed both the appeal in the year 2012. The assessee is seeking adjournment on one pretext or the other since beginning. No documentary evidence to substantiate the grounds of appeal is filed on record. We have noted that the assessee has filed the present application on the ground that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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