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Income Tax Appellate Tribunal, KOLKATA BENCH “D” KOLKATA
Before: Shri Aby.T Varkey & Shri Waseem Ahmed
O R D E R
PER Waseem Ahmed, Accountant Member:
- This appeal by the assessee for the assessment year 2008-09 is directed against the order of Commissioner of Income Tax (Appeals)-2, Kolkata dated 22.02.2016.
Today when the matter was called on for hearing, there was no response from the side of the assessee nor filed any adjournment application filed by the assessee though notice of hearing was sent to assessee through RPAD. It was also observed that the assessee also failed to appear before the ld. CIT-A during the appeal late proceedings. Therefore the appeal was decided by the ld. CIT-A ex- parte. From the above, it is inferred that the assessee is not interested in pursuing its case before us as well.
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.