2011 (5) TMI 1127

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..... filed by the assessee, are directed against the impugned order dated 26th February 2010, passed by the Commissioner (Appeals)-XXXVI, Mumbai, for assessment years 2001-02 to 2007-08 respectively. 2. Before us, when these cases were called for hearing, none appeared on behalf of the assessee despite issuance of notice by RPAD. On the earlier occasion also, when these appeals were fixed for heari .....

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..... s a proceeding for non-prosecution when the petition / appellant before it does not wish to prosecute the proceedings. In such a situation, unless the statute clearly requires the court or tribunal to hear the appeal / proceeding and decide it on merits, it can dismiss the appeal / proceeding for. The Delhi Bench of this Tribunal in M/s. Multiplan India Pvt. Ltd. (1991) 38 ITD 320 (Del.), ha .....

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