2019 (4) TMI 2085

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..... ained unrepresented. In the aforementioned peculiar facts and circumstances of the case, in the absence of any representation on behalf of the assessee or petition seeking time, it can be safely presumed that the assessee is not serious in pursuing the appeal filed. Accordingly the only alternative left is to dismiss the appeal of the assessee in limine. Support is drawn from the order of the T .....

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..... (A)-2, Vadodara dated 30-05-2017, in proceedings under section 147 r.w.s. 143(3) of the Income Tax Act, 1961; in short the Act . 2. At the time of hearing, none appeared on behalf of the appellant-assessee. Last opportunity of hearing was given to the assessee fixing the date of hearing on 02/04/2019. Despite this, the assessee remained unrepresented. In the aforementioned peculiar facts and c .....

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