M/S SAVOURITES,KOLKATA vs. PCIT-9, KOLKATA, KOLKATA

This appeal filed by the assessee is directed against the order of ld. Principal Commissioner of Income Tax-9, Kolkata dated 31.03.2016 passed under section 263 of the Income Tax Act, 1961.

This appeal filed by the assessee was earlier dismissed by the Tribunal vide its order dated 04.08.2016 for non-prosecution as there was no satisfactory compliance on the part of the assessee to the notices issued by the Tribunal fixing the said appeal for hearing from time to time. Thereafter the assessee moved a Miscellaneous Application seeking re-call of the said order and allowing the same, the Tribunal vide its order dated 01.12.2017 passed in M.A. No. 132/KOL/2016 recalled the ex- parte order dated 04.08.2016. By the said order, the Tribunal also 2 Assessment Year: 2011-2012 directed the Registry to fix the appeal of the assessee for hearing afresh before the regular Bench in due course. Accordingly the appeal of the assessee was fixed for hearing on 30.01.2018 and the notice of the said hearing was sent to the assessee at the address given in the appeal memo by Registered Post. On 30.01.2018, i.e. today, none, however, has appeared on behalf of the assessee nor any application seeking adjournment has been filed. Keeping in view this non-compliant attitude of the assessee, we treat this appeal as unadmitted and dismiss the same for non-prosecution.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 30th day of January, 2018.