PER DIVA SINGH,JM The present appeal has been filed by the assessee assailing the correctness of the order dated 20.10.2016 of CIT(A)-I Ludhiana pertaining to 2007-08 assessment year.

2. At the time of hearing, no one was present on behalf of the assessee. The appeal was passed over twice. Despite this, on the date of hearing, neither the assessee was present nor any request for adjournment was placed on behalf of the assessee. The record further shows that even on the last date of hearing i.e. 24.10.2017, the assessee remained unrepresented. In the aforementioned peculiar facts and circumstances of the present case, I find that there is no alternative but to presume that the assessee may not be serious in pursuing the appeal filed Support is from the order of theAT Delhi Benches in the case of CIT Vs Multiplan India Pvt. Ltd. (1991) 38 ITD 320 and the decision of Honble Madhya Pradesh High Court in the case of Late Shri Tukoji Rao Holkar Vs Wealth Tax Commissioner 223 ITR 480 (MP) etc. ITA 1442/CHD/2016 A.Y. 2007-08 Page 2 of 2

2. Before parting, it is appropriate to add that in the eventuality the assessee is able to show that there was a reasonable cause for non- representation on the date of hearing, it would be at liberty to pray for a recall of this order by making an appropriate prayer. Said order was pronounced in the Open Court at the time of hearing itself.

3. In the result, the appeal of the assessee is dismissed. Order pronounced in the Open Court on 11 th December,2017. Sd/- (DIVA SINGH) JUDICIAL MEMBER Poonam Copy to:

1. The Appellant

2. The Respondent

3. The CIT

4. The CIT(A)

5. The DR Asstt. Registrar ITAT,Chandigarh.