M/S. UNION FARMERS SERVICE CO-OP. SOCIETY LTD.,HOOGHLY vs. ACIT, CIRCLE - 1, HOOGHLY, HOOGHLY

None appeared on behalf of the assessee despite notice. There is no petition for adjournment either. We find that the Assessing Officer has passed an ex-parte order u/s 144 of the Act, as the assessee did not co-operate and furnish details. The ld. CIT(A) also dismissed the appeal on the ground that the assessee did not co-operate or comply even during the remand proceedings. Even before us, the assessee has shown a very negligent attitude as the covering letter to the revised grounds of appeal has not been signed either by the assessee or by the Authorised Representative. It appears that an un-authorised person, who could neither read nor write, has scribbled on this letter. No paper book or additional evidence is filed by the assessee to demonstrate its sincerity in filing of the details sought for in the Assessment Year: 2010-11 Union Farmers Service Co-operative Society Ltd assessment proceedings by the Assessing Officer. When the appeal has been dismissed on the ground that the necessary details have not been filed by the assessee, the minimum expectation is that the assessee will file the details at least by way of additional evidence and explain the failure to do so before the lower authorities. Nothing as such is done.

This shows that the assessee is not interested in prosecuting the appeal. Hence, I dismiss the same for non-prosecution.

In the result, appeal of the assessee is dismissed for non-prosecution.