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Income Tax Appellate Tribunal, ‘D ‘ BENCH, KOLKATA
Before: Shri M. Balaganesh, & Shri S.S.Viswanethra Ravi
The above appeal filed by the Assessee is against the order dt. 26-09-2016 of the learned Commissioner of Income-tax (Appeals), 2, Kolkata for the A.Y 2012-13.
On perusal of record, we find the registry fixed the appeal of the assessee for hearing on 07-08-2018 by issuing notice dt. 03-07-2018 under RPAD and the case was adjourned to 12-09-2018 as none appeared on behalf of assesse. Today (12-09-2018), when the matter was called for hearing, neither any representative on behalf of assessee nor any application filed seeking adjournment. Therefore, it appears that the assessee is not interested in prosecuting its cases. In view of the above, following the decisions of the ITAT, Delhi Bench in M/s. Plamu Distributors Pvt. Ltd. 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 12-09-2018 Sd/- Sd/- M. Balaganesh S.S.Viswanethra Ravi Accountant Member Judicial Member
Dated: 12 -09-2018