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Income Tax Appellate Tribunal, ‘D ‘ BENCH, KOLKATA
Before: Shri S.S.Viswanethra Ravi & Shri Dr. A.L. Sainir
This appeal filed by the Assessee is against the order of the learned Commissioner of Income-tax (Appeals), 19, Kolkata dated 09/11/2015 for the assessment year 2010-11.
It is noticed that the appeal filed by the assessee is time barred by 51 days. For which the assessee has filed condonation petition by way of an affidavit dt. 28 March 2016. After perusing the contents therein and hearing the ld.DR, we proceed to dispose of the appeal on merits.
It is also noticed that the Registry fixed the case for the hearing by issuance of notice 18-10-2017. On such date, 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 his 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 18-10-2017.