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Income Tax Appellate Tribunal, KOLKATA BENCH “B” KOLKATA
Before: Shri P.M.Jagtap & Shri S.S.Godara
None अपीलाथ� क� ओर से/By Appellant Shri S. Dasgupta, Addl. CIT-DR ��यथ� क� ओर से/By Respondent 14-05-2018 सुनवाई क� तार�ख/Date of Hearing 17-05-2018 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal for assessment year 2008-09 arises against the CIT(A)’s Asansol order dated 20.03.2013, in case No.391/CIT(A)/ASL/DCIT/Cir-3/ASL/2010- 11, in proceedings u/s 143(3) of the Income Tax Act, 1961; in short ‘the Act’.
Case called twice. None appears at the assessee’s behest. Case files suggests a the co-ordinate bench’s order dated 27.02.2018 had made it clear to the assessee that the next hearing would be its last opportunity as the appeal had been dismissed on account of non prosecution vide earlier order dated 11.03.2016. The assessee had filed its Miscellaneous Application No.173/Kol/2016. The same stood accepted on M/s Janardan Cement Co Pvt. Ltd. Vs. DCIt Cir-3 Asl. Page 2 08.09.2017. The assessee has thereafter not put in appearance despite the fact that it has been granted sufficient opportunity to present its case. Above facts suggest that the assessee is not interested in prosecuting the instant appeal. We quote hon’ble Delhi Tribunal’s decision(s) in the case of CIT vs. Multiplan (I) Ltd. reported in 38 ITD 320 (Del), 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. & conclude that the instant appeal deserve to be dismissed for non-prosecution.