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Income Tax Appellate Tribunal, KOLKATA BENCH “C” KOLKATA
Before: Shri S.S.Godara & Shri, M. Balaganesh
आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal for assessment year 2011-12 arises against the Commissioner of Income Tax (Appeals)-2, Kolkata’s order dated 25.10.2016, in proceedings u/s 143(3) of the Income Tax Act, 1961.
Case called twice. None appears at the assessee’s behest. The registry has already sent it an RPAD notice dated 25.04.2018. The same has been received back unserved. We thus proceed ex parte against the appellant assessee in the instant case. We quote hon'ble Delhi high court’s decision(s) in the case of CIT vs. Multiplan (I) Ltd. reported in 38 ITD 320 (Del), Estate of A.Y. 2011-12 M/s Shri Balaji Metals & Minerals Pvt. Ltd. Vs. DCIT, Cir-5, Kol. Page 2 Late Tukjirao Holkar vs. CWT 223 ITR 480(MP), New Diwaan Oil Mills vs. B.N. Bhattacharjee & another 296 ITR 495 (SC) that a litigant has not only to file an appeal but has to prosecute the same diligently.