Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “C” BENCH: KOLKATA
Before: Shri M. Balaganesh & Shri S.S. Viswanethra Ravi
ORDER Shri S.S. Viswanethra Ravi, JM:
This appeal by the Assessee is directed against the order dt. 01-12-2015 of the Commissioner of Income Tax (Appeals), 21, Kolkata for the A.Y 2008-09.
The assesse filed this appeal on 7-3-2016. Registry initially fixed the date of hearing on 7-11-2017 by issuing notice dt. 16-10-2017 to assessee by RPAD. The above said appeal was adjourned time to time from 7-11-2017 to 11-4-2018. The AR representing the assessee filed application dt. 11-4-2018 stating that the assessee is required to file paper book, since it is under preparation and as such sought time. Accordingly considering the same, the tribunal adjourned appeal to 4-6-2018. As there was no proceeding on 4-6- 2018, the appeal was adjourned to 17-9-2018 i.e today and the same was displayed through office notice board. Today (17-09- 2018), when the matter was called for hearing, neither any representative appeared on behalf of assesse nor any application filed seeking adjournment. Therefore, it appears that the assessee is not interested in prosecuting its case. In view of the above, M/s. Subhalaxmi Barter P.Ltd. following the decisions of the ITAT, Delhi Bench in the case of Multiplan India (P) Limited reported in 38 ITD 320(Del) and Hon’ble Madhya Pradesh High Court in the case of Estate of late Tukojirao Holkar Vs. CWT reported in (223 ITR 480(MP), we dismiss the appeal of the assessee in limine for want of prosecution.
In the result, the appeal filed by the Assessee is dismissed. Order Pronounced in the Open Court on 03-10-2018 Sd/- Sd/- M. Balaganesh S.S.Viswanethra Ravi Accountant Member Judicial Member Dated 03-10-2018 PP(Sr.P.S.) Copy of the order forwarded to:
1. 1. Appellant/Assessee: M/s. Subhalaxmi Barter Private Limited C/o N.K. Agarwal & Co. 8th Floor, 9 India Exchange Place, Room No.7, Kolkata-700 001. 2 Respondent/Department: Deputy Commissioner of Income Tax CC-3(1), Aaykar Bhawan (Poorva), 110 Shantipalli, Kolkata- 700 107.