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Income Tax Appellate Tribunal, ‘D ‘ BENCH, KOLKATA
Before: Shri S.S.Viswanethra Ravi & Shri Dr. Arjun Lal Saini
The above appeal filed by the Assessee is against the order of the learned Commissioner of Income-tax (Appeals), 2, Kolkata dated 03- 01-2017 for the assessment year 2012-13.
It is noticed that the Registry fixed the appeal of assessee for hearing on 25-04-2018 by issuing notice dt. 09-03-2018. We find no representation on behalf of assessee on this day i.e. 25-04-2018 fixed by the registry. It is further noticed that in the first appellate proceedings before the CIT-A the assessee sought adjournments on 21-07-2016, 24-08-2016, 22-09-2016, 26-10-2016 & 22-12-2016 and as such the case of assessee was adjourned from time to time. According to CIT-A, on such date of hearings neither any one appeared nor any application seeking adjournment filed on behalf of assessee. We find no representation by the assessee before CIT-A and further, we find no explanation was given to AO regarding the additions made U/Sec. 68 & 14 A of the Act. It appears that the assessee is not interested in prosecuting its 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.