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Income Tax Appellate Tribunal, KOLKATA BENCH “D” KOLKATA
Before: Shri N.V.Vasudevan & Shri Waseem Ahmed
O R D E R
PER Waseem Ahmed, Accountant Member:
- This appeal by the assessee for the assessment year 2012-13 is directed against the order of Commissioner of Income Tax (Appeals)-23, Kolkata dated 26.10.2016.
Today when the matter was called on for hearing, there was no response from the side of the assessee nor any adjournment application was filed by the assessee though notice of hearing was sent to assessee through RPAD. From the above, it is inferred that the assessee is not interested in pursuing its case.
Considering the facts of the case and keeping in view the provisions of rule 19(2) of the Income-tax Appellate Tribunal Rules as were considered in the case of CIT vs. Multiplan India Ltd., (38 ITD 320)(Del), the assessee’s appeal is liable to be dismissed for want of prosecution.
The Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT (223 ITR 480) has held as under: