2013 (10) TMI 522

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....ected against the order dated 23.9.2011 of Commissioner of Income Tax (Appeals) for the assessment year 2005-06. 2. None has appeared on behalf of the assessee when the appeal was called for hearing despite the notice of the hearing duly served upon the assessee vide acknowledgement. A Letter for request for adjustment has been filed by one Shri Nirmal Kumar Mallawat stated to be Income Tax pra....

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....the Tribunal in the case of CIT v. Multiplan (India) (P.) Ltd. [1991] 38 ITD 320. 4. However, if the assessee through proper application can satisfy the Tribunal for such non appearance on the date of hearing, the Tribunal may at its discretion recall this order. ITA No. 8030/M/2011 5. The Revenue has raised the following grounds in this appeal:      "On the facts a....