SRI DIBYENDU DAS,KOLKATA vs. JCIT, RG-39, KOLKATA, KOLKATA

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Dr. A.L. Saini, AM] Assessment Year : 2004-05 Sri Dibyendu Das -vs.- J.C.I.T, Range-39 Kolkata Kolkata [PAN :ADLPD3450H) (Appellant) (Respondent) For the Appellant : None For the Respondent : U.Dasgupta, Addl.CIT (DR) Date of Hearing : 18.12.2017. Date of Pronouncement : 18.12.2017. ORDER Per Dr. Arjun Lal Saini, AM

This is an appeal by the assessee against the order dated 09.03.2015 of CIT(A)- II, Kolkata, relating to A.Y. 2004-05.

2.This appeal came for hearing today i.e. on 18.12.2017. The notice was sent to the assessee for hearing by registered post with AD on 05.09.2017 to the address given by the assessee in column no.10 of Form No.36. However no one was present on behalf of the assessee on the date of hearing. Neither an adjournment petition was filed in respect of the above assessee. It means that assessee is not interested to prosecute the appeal. Hence the appeal filed by the assessee is liable to be dismissed for non prosecution. For this view we find support from the following decisions :- “1. In the case of CIT vs B.N.Bhattachrgee and another, reported in 118 ITR 461 [relevant pages 477 & 478] wherein their Lordships have held that : “The appeal does not mean merely filing of the appeal but effectively pursuing it.”

2 Sri Dibyendu das A.Yr.2004-05 3. In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference made at the instance of the assessee in default made following observation in their order : “If the party, at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.”