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Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA
Before: Shri S.S, Godara
Behani Brothers Narayanpur, Malda, Pin. No.732141 [PAN No.AAKFM 0553 C] Income Tax Officer, बनाम / Ward-3(1), Malda V/s. Behan Brothers Circle, Malda Rabindra Avenue, Malda, Pin-732101 [PAN No.AAFFB 3686 E] .. अपीलाथ� /Appellant ��यथ� /Respondent None अपीलाथ� क� ओर से/By Appellant Shri Radheshyam, CIT-DR ��यथ� क� ओर से/By Respondent 31-12-2018 सुनवाई क� तार�ख/Date of Hearing 31-12-2018 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R All these two cases pertain to different assessees’ appeals for assessment year 2014-15 challenges correctness of Commissioner of Income Tax Jalpaiguri’s separate orders of even dated 03.05.2018, passed in case No.150- 151/CIT(A)/JAL/2016-17, in proceedings u/s. 143(3) of the Income Tax Act, 1961.
Today when the cases were called for hearing nobody had put in appearance in assessee’s behest last time i.e. on 24.09.2018 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: