ORDER

Per Dr. M. L. Meena, AM:

This Miscellaneous Application has been filed by the assessee against the order of the ITAT dated 07.03.2019 in ITA No. 142/Asr/2015 in respect of Assessment Year: 2010-11.

2. In the present case, first time, the appeal was adjudicated by the Tribunal vide order dated 27.07.2016, rejecting the appeal as un-admitted by applying CIT v. Multiplan India Ltd. reported in 38 ITD 320 (Del.). Again on the request of the appellant vide MA No. 22/Asr/2017, the appeal was restored vide Tribunal order dated 31.10.2017, however, the appellant assessee failed to avail the opportunities of hearing granted by the Tribunal by proper service of notice of hearing in as such as the same was sent by registered post on 14.02.2019 but returned un-served, and there has been no representation even on the earlier occasion, i.e., 06.09.2018 although the hearing of case was adjourned in the interest of justice so as to comply with the principle of audi alteram partem. Under those circumstances, the Tribunal was constrained to dismiss the assessee’s appeal in limine as un- admitted again and, in any case for want of prosecution by observing as under:

“3. The law assists those who are