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Income Tax Appellate Tribunal, KOLKATA BENCH “D”, KOLKATA
Before: SH. P.M.JAGTAP & SH.S.S.VISWANETHRA RAVIvs ITO,
ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER
This appeal filed by the assessee against the order dated 01.02.2018 passed by CIT(A)-19, Kolkata for AY 2009-10 u/s 143(3) of the Income Tax Act, 1961 (in short “Act”). 2. We find no representation on behalf of the assessee nor any application filed seeking adjournment. The assessee called absent.
Heard Ld. DR and perused the material available on record. It is noted that the assessee filed this appeal on 10.04.2018. The Registry, ITAT, Kolkata Benches issued notice dated 30.11.2018 to the assessee intimating the fixation of date of fixation of hearing on 01.01.2019. For non- appearance of the assessee nor her Authorized Representative, the appeal was adjourned to 30.01.2019. Again the Registry, ITAT, Kolkata Benches issued another notice dated 03.01.2019 intimating the date of hearing on 30.01.2019 to the assessee by RPAD but, however, we find no representation on behalf of the assessee. Ld.DR vehemently contended that the appeal should be dismissed as there was no representation on behalf of the assessee inspite of issuance of notices by the Registry. We find force in the arguments of the Ld. DR and as discussed above, it appears that the assessee is not interested in pursuing the appeal. Accordingly, the appeal of the assessee is dismissed for non-prosecution.
In the result, the appeal of the assessee is dismissed for non- prosecution.
Order pronounced in the open court on 27.03.2019.