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Income Tax Appellate Tribunal, KOLKATA BENCH “C” KOLKATA
Before: Shri S.S.Godara & Dr. A.L. Saini
O R D E R PER BENCH:- This assessee’s appeal for assessment year 2011-12 challenges correctness of Commissioner of Income Tax (Appeals)-Asansol’s order dated 28.02.2017, passed in case No.165/CIT(A)/ASL/Ward-2(2)/Asl/14-15, in proceedings u/s. 143(3) of the Income Tax Act, 1961.
Today when the case was called for hearing none appeared on behalf of the assessee nor was any application for an adjournment filed by the assessee in spite of issue of notice by RPAD. It appears that the assessee is not serious in prosecuting this appeal. Hence the appeal filed by the assessee is liable to be dismissed for non-prosecution. For this view, we find support from the following decisions:- "1. In the case of CIT vs B.N.Bhattacharjee and another, reported in 118 ITR 461 [relevant pages 477 & 478] wherein their Lordships have held that: