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Income Tax Appellate Tribunal, MUMBAI BENCH “A” MUMBAI
Before: SHRI D.T. GARASIA & SHRI N.K. PRADHAN
ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevant assessment year is 2004-05. The appeal is directed against the order of the Commissioner of Income Tax (Appeals)-5, Mumbai and arises out of the assessment completed u/s 143(3) r.w.s 147 of the Income Tax Act 1961, (the ‘Act’).
We find that the case was fixed for hearing on 30.05.2017. The assessee requested on the above date for an adjournment. Accordingly, Asian Electronics Ltd. 03.10.2017. In spite of that, neither the assessee nor its authorized representative appeared on 03.10.2017.
At the threshold, it is relevant to mention that none appeared on behalf of the assessee when this appeal was called for. We find that proper notice of hearing has already been given to the assessee. Under these circumstances, in our considered opinion, the assessee is not interested in prosecuting the appeal. As such we hold that this appeal is liable to be dismissed for non prosecution. In this regard, we place reliance upon following case laws:
1. 1. Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.) 2. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P& H) 3. CIT vs. B. N. Bhattachargee And Another 118 ITR 461(SC) 4. We have heard the Ld. DR and perused the relevant materials on record. We find that the Ld. CIT(A), having gone through the relevant record has dismissed the appeal filed by the assessee before him. We uphold the order of the Ld. CIT(A).