TATA KORF ENGINEERING SERVICES LIMITED,KOLKATA vs. ACIT, CIRCLE-2(2), KOLKATA, KOLKATA

The captioned appeal filed by the assessee, pertaining to assessment year 2004-05, is directed against the order passed by ld. Commissioner of Income Tax (Appeals)-XX, Kolkata dated 01.08.2013.

Notice of hearing of this appeal was sent to the assessee at the address given by the assessee in Form No.36. The said notice has not been returned unserved. This appeal was listed for hearing before the Tribunal on 02.08.2018. Today i.e. on 02.08.2018 when the case was called for hearing, none appeared on behalf of the assessee nor any request for adjournment was made. Earlier this appeal was fixed for hearing on 11.01.2018 & 12.06.2018 but none appeared on behalf of the assessee. It means that assessee is not interested 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.Bhattachrgee and another, reported in 118 ITR 461 [relevant pages 477 & 478] wherein their Lordships have held that : “The appeal does not mean merely filing of the appeal but effectively pursuing it.” (2). In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference made at the instance of the assessee in default made following observation in their order : “If the party, at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.”