, , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER ./ ITA.NO.182/AHD/2016 / ASSTT. YEAR: 2012-2013 GUJARAT CREDIT CORPORATION LTD. 606, SAKAR-1, NR. NEHRU BRIDGE ASHRAM ROAD AHMEDBAD. PAN : AACCG 1025 A VS ITO, WARD-1(2)(5) SURAT. ! / (APPELLANT) '# ! / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : PRAJNA PARAMITA, SR.DR / DATE OF HEARING : 16/02/2016 / DATE OF PRONOUNCEMENT: 16/02/2016 $%/ O R D E R THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAIN ST THE ORDER OF THE LD.CIT(A)-2, AHMEDABAD DATED 13.11.2015 PASSED FOR THE ASSTT.YEAR 2012- 2013. 2 . THE APPEAL OF THE ASSESSEE WAS PRESENTED BEFORE T HE TRIBUNAL ON 25.01.2016 AND THE DATE OF HEARING OF THE APPEAL WA S INTIMATED TO THE ASSESSEE. HOWEVER, NONE PRESENT ON BEHALF OF THE A SSESSEE AT THE TIME OF HEARING NOR FILED ANY APPLICATION FOR ADJOURNMENT O F THE CASE OR INTIMATED ANY REASON FOR NON-ATTENDANCE. THIS SHOWS THAT THE ASSE SSEE IS NOT SERIOUS IN PURSUING WITH THIS APPEAL, AND THEREFORE, BY FOLLOW ING THE DECISION OF THE ITA NO.182/AHD/2016 2 ITAT DELHI BENCH IN CIT VS. MULTIPLAN INDIA PVT. LT D., 38 ITD 320 (DELHI), I DISMISS THIS APPEAL OF THE ASSESSEE IN LIMINE . 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE COURT ON 16 TH FEBRUARY, 2016 AT AHMEDABAD. SD/- ( B.P. JAIN ) ACCOUNTANT MEMBER AHMEDABAD; DATED 16/02/2016