2018 (5) TMI 2137

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..... peal filed. Support is from the order of the ITAT Delhi Benches in the case of CIT Vs Multiplan India Pvt. Ltd [ 1991 (5) TMI 120 - ITAT DELHI-D] and the decision of Late Shri Tukoji Rao Holkar Vs Wealth Tax Commissioner [ 1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT] . It is appropriate to add that in the eventuality the assessee is able to show that there was a reasonable cause for non-repres .....

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..... f hearing, none appeared on behalf of the assessee. The notice of hearing was sent to the assessee, but there was no compliance on behalf of the assessee. Even no application seeking adjournment was filed. It can be safely presumed that the assessee may not be serious in pursuing the appeal filed. Support is from the order of the ITAT Delhi Benches in the case of CIT Vs Multiplan India Pvt. Ltd. ( .....

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