SHIVA DISTILERIES LIMITED,CHENNAI vs. DCIT, COIMBATORE

Both the appeals filed by the assessee are directed against different orders of the ld. Commissioner of Income Tax (Appeals) 1, Coimbatore both dated 31.10.2016 relevant to the assessment years 2011-12 and 2012-13.

The appeals of the assessee were posted for hearing initially on 06.03.2017 by service of notice. At the request of the ld. AR, the hearings of the appeals have been adjourned from 06.03.2017 to 05.12.2017. When the appeals were taken up for hearing on 05.12.2017, again, at the request of the ld. AR, the hearing was adjourned to 07.12.2017 and by endorsing in the order sheet, the ld. Counsel for the assessee has noted the date of hearing. However, when the appeals were taken up for hearing on 07.12.2017, none appeared on behalf of the assessee nor any adjournment petition has been filed. Hence, it is inferred that the assessee is not interested in prosecuting the appeals.

Therefore, having regard to Rule 19(2) of ITAT Rules and following the decision of the Delhi Bench of the Tribunal in the case of Multiplan (India) Ltd. (38 ITD 320) and the judgment of the Hon’ble Madhya Pradesh High Court in the case of late Tukojirao Holkar (223 ITR 480), the appeals of the assessee are dismissed for want of prosecution.