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Income Tax Appellate Tribunal, ‘D ‘ BENCH, KOLKATA
Before: Shri M. Balaganesh, & Shri S.S.Viswanethra Ravi
Shri S.S. Viswanethra Ravi, JM :-
Both the above appeals filed by the Assessee are against the separate orders of the learned Commissioner of Income-tax (Appeals), 14, Kolkata both dated 29-07-2016 for confirmation of imposition of penalties of Rs. 44,530/- each imposed u/s. 271B/271(1) ( c ) of the Act by the AO for the assessment year 2011-12.
It is noticed that the Registry fixed the appeals of assessee for the hearing on 01-03-2018 by issuance of notice under RP/AD. But on such date none appeared on behalf of assesse and the case was adjourned to 13-06-2018, which was adjourned to 18-07-2018. On 18- 07-2018, the ld. AR filed paper book, but, however on the request of ld.DR, the case was adjourned to 23-08-2018. On the said date i.e today on 23-08-2018, neither any one appeared nor there was any adjournment application filed on behalf of assessee. It appears that the assessee is not interested in prosecuting his cases. In view of the above, 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 appeals of the assessee in limine for want of prosecution.