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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), 1, Kolkata dated 31- 01-2017 for the assessment year 2012-13.
It is noticed that the Registry fixed the above appeal of the assessee for hearing on 24-04-2018 by issuing notice dt. 09-03-2018, which was returned unserved. It is observed from the order of AO that no representation on behalf of assessee in respect of the notices and summons issued by the AO. The CIT-A fixed the hearing of appeal on 22-12-2016, 10-01-2017 and 20-01-2017 and for non compliance, the CIT-A dismissed the appeal ex parte. We find no representation on behalf of assessee on this day i.e. 24-04-2018 fixed by the registry. 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.
In the result, the appeal filed by the Assessee is dismissed. Order Pronounced in the Open Court on 24-04-2018 Arjun Lal Saini S.S.Viswanethra Ravi Accountant Member Judicial Member
Dated: 24-04-2018