Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, ‘D ‘ BENCH, KOLKATA
Before: Shri M. Balaganesh, & Shri S.S.Viswanethra Ravi
This appeal filed by the Assessee is against the order of the learned Commissioner of Income-tax (Appeals), 1, Kolkata dated 23- 09-2016 for the assessment year 2012-13.
It is noticed that the Registry fixed the appeal of the assessee for the hearing on 07-02-2017 & 26-03-18 by issuing notices through Regd/AD post. We find no representation on behalf of assessee on both the dates of hearing. We find that the CIT-A also issued notices fixing the date of hearings on 1-9-16 and 20-09-16 and there was no representative/appearance on behalf of assessee and therefore, the CIT-A passed order ex parte, which is impugned before us. 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.