Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, ‘A ‘ BENCH, KOLKATA
Before: Shri P.M. Jagtap & Shri S.S.Viswanethra Ravi
This appeal filed by the Assessee is against the order of the learned Commissioner of Income-tax (Appeals), Kolkata-1, Kolkata dated 26/03/2014 for the assessment year 2009-10.
On perusal of order sheets, it is noticed that the assessee sought adjournments from time to time. On 7-9-2016 this Tribunal directed the assessee to remove defect in filing the said appeal. For non compliance of said direction, this Tribunal has given last opportunity to remove the defect on the condition that assessee shall pay Rs.2000/- towards costs to Prime Minister’s Relief Fund on 17-11-2016. Till now, the assessee did not comply with the direction of the Tribunal, but, however, on request of Ld.AR on 26-07-2017, the appeal was adjourned for compliance of earlier direction as a last opportunity to 23-08-2017. The appeal was adjourned from time to time till today i.e. 07-11-2017. On such date (07-11-2017), when the matter called, we find no representation on behalf of assessee nor filed any application seeking adjournment. It appears that the assessee is not interested in prosecuting its case. In view of the above, following the decisions of the ITAT, Delhi Bench in the case of Multiplan India (P) Limited reported in 38 ITD 320(Del) and Hon’ble Madhya Pradesh High Court in the case of Estate of late Tukojirao Holkar Vs. CWT reported in (223 ITR 480(MP), we dismiss the appeal of the assessee in limine for want of prosecution.
In the result, the appeal filed by the Assessee is dismissed. Order Pronounced in the Open Court on 07-11-2017.