- (1.) Today, assessee goes unrepresented in this appeal. On last four occasions i.e. on 25.10.2017, 30.10.2017, 22.12.2017 and 17.01.2018 assessee went unrepresented. Point involved in this appeal already stands covered by two decisions of a Coordinate Bench of this Court in the cases of Rajmandir Estates Pvt. Ltd. Vs. Principal Commissioner of Income Tax, 2016 386 ITR 162 and M/s. Pragati Financial Management Pvt. Ltd. Vs. The Commissioner of Income Tax Officer-II [ITAT No.178 of 2016] decided on 07.03.2017. Since the assessee is not present, we are not deciding the appeal on merit. The appeal is dismissed for default.;