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Income Tax Appellate Tribunal, ‘D ‘ BENCH, KOLKATA
Before: Shri P.M. Jagtap, & Shri S.S.Viswanethra Ravi
This appeal filed by the Assessee is against the order of the learned Commissioner of Income-tax (Appeals), 14, Kolkata dated 29- 08-2016 for the assessment year 2011-12.
It is noticed that the Registry fixed the appeal of the assessee for the hearing on 09-04-2018 by issuing notice dt. 23-02-2018, which was returned unserved by the postal department. We find no representation on behalf of assessee nor filed any application seeking adjournment. On perusal of the record, we find that the assessee has not complied with the notice(s) issued by the CIT-A even in the first appellate proceedings in support of the grounds of appeal
therein and there was no representation on behalf of assessee. The details of dates fixed for hearing by the CIT-A are available at page-2 of his order. It appears that the assessee is not interested in prosecuting her 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.