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Income Tax Appellate Tribunal, KOLKATA BENCH “D” KOLKATA
Before: Shri N.V.Vasudevan & Shri Waseem Ahmed
M/s Vishakha Tradecom V/s. Income Tax Officer, Pvt. Ltd., 14,N.S. Road, Ward-1(4), P-7, 1st Floor, Kolkata-10 Chowringhee Square, [PAN No.AAACV 8363 N] Kolkata-69 .. अपीलाथ� /Appellant ��यथ�/Respondent None अपीलाथ� क� ओर से/By Appellant Shri Arindam Bhttacherjee, Addl. CIT-DR ��यथ� क� ओर से/By Respondent 03-01-2018 सुनवाई क� तार�ख/Date of Hearing 03-01-2018 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R PER Waseem Ahmed, Accountant Member:- This appeal by the assessee for the assessment year 2006-07 is directed against the order of Commissioner of Income Tax Appeals)-1, Kolkata dated 15.06.2016.
Today when the matter was called on for hearing, there was no response from the side of the assessee though Registry sent the notice of hearing through RPAD and no application for adjournments filed from the side of assessee. 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: