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Income Tax Appellate Tribunal, ‘D ‘ BENCH, KOLKATA
Before: Shri Waseem Ahmed, & Shri S.S.Viswanethra Ravi
This appeal filed by the Assessee is against the order of the learned Commissioner of Income-tax (Appeals), 2, Kolkata dated 22- 11-2016 for the assessment year 2012-13.
It is noticed that the Registry fixed the appeal of the assessee for the hearing on 02-04-2018 by issuing notice dt. 27-02-2018. 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 in the first appellate proceedings in support of the grounds of appeal
therein and kept on seeking adjournments from 27-06-2016 to 15-11-2016. It is further noticed that the registered notice sent by the Registry, ITAT returned unserved. 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.