LIFEWOOD TRADELINKS PVT. LTD.,KOLKATA vs. ITO, WARD 15(4), KOLKATA, KOLKATA

This appeal in A.Y.2012-13 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-5, Kolkata in appeal No.234/CIT(A)-5/Wd-13(2)/15-16 dated 24/11/2016 (ld. CIT(A) in short) against the order of assessment passed u/s.144 of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 27/03/2015 by the ld. ITO Ward 13(2), Kolkata (hereinafter referred to as ld. AO).

At the time the case was called for hearing, none appeared on behalf of the assessee and no adjournment petition was even preferred M/s. Lifewood Tradelinks Pvt. Ltd., on behalf of the assessee. The case was earlier listed for hearing on 01/01/2019 and 20/02/2019 on which dates there was no appearance by the assessee. Accordingly, it is clear that the assessee is not interested in pursuing this appeal. Hence, appeal is dismissed for non-prosecution with a liberty given to the assessee to prefer miscellaneous application if they so desire after giving reasonable explanation for non-appearance on the scheduled date of hearing.

In the result, appeal is dismissed for non-prosecution.