PRODYUT KR. MONDAL,KOLKATA vs. ITO, WD-26(2), KOLKATA, KOLKATA

The captioned appeal filed by the assessee, pertaining to assessment year 2008-2009, is directed against the order passed by ld. Commissioner of Income Tax (Appeals)-7, Kolkata dated 28.05.2015.

This appeal came for hearing today i.e. on 20.09.2017 but none was present on behalf of the assessee nor any adjournment petition was filed. However, notice was sent by ITAT in past i.e. on 07.08.17, but none was present on behalf of the assessee on the date of hearings. It means that the 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. 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