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Income Tax Appellate Tribunal, ‘D ‘ BENCH, KOLKATA
Before: Shri P.M. Jagtap, & Shri S.S.Viswanethra Ravi
The above appeal filed by the Assessee is against the order of the learned Commissioner of Income-tax (Appeals), 14, Kolkata dated 30- 01-2017 for the assessment year 2012-13.
It is noticed that the Registry fixed above appeal of the assessee for hearing on 10-05-2018 by issuing notice dt. 26-03-2018 intimating the same to the assessee and the said notice returned with a postal remark ‘Not Known’. On this day i.e 10-05-2018, neither any one appeared nor there was any application seeking adjournment filed on behalf of the assessee. It appears that the assessee is not interested in prosecuting his case. 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 appeal of the assessee in limine for want of prosecution.