2014 (10) TMI 1083

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..... d nor filed an application for adjournment - HELD THAT:- Keeping in view of the facts and circumstances we are of the view that no useful purpose would be served to issue notice again and again to the assessee on the same address. Therefore, we are of the view that assessee is not interested to prosecute the matter in dispute and the present appeal is dismissed as un-admitted in limine. Therefore, .....

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..... uld be served to issue notice again and again to the assessee on the same address. Therefore, we are of the view that assessee is not interested to prosecute the matter in dispute and the present appeal is dismissed as un-admitted in limine. Therefore, we dismiss the same for non-prosecution, finding support from the following decisions: 1. In the case of CIT vs. B.N. Bhattachargee and another, re .....

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..... hearing nobody represented the revenue/appellant nor any communication for adjournment was received. There was no communication or information as to why the revenue chose to remain absent on that date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as unadmitted in view of the provisions of Rule 19 of the Appellate Tribunal Rules, 1963. 4. In the result, the .....

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