BISWARUP CHATTERJEE,KOLKATA vs. ITO, WD-52(10, KOLKATA, KOLKATA

The captioned appeal filed by the Assessee, pertaining to assessment year 2008-09, is directed against the order passed by the ld. Commissioner of Income Tax (Appeals)-7, Kolkata dated 05.02.2015.

This appeal came for hearing today i.e. on 14.03.2017. The notice was sent to the assessee for hearing by registered post with AD on 01.07.2016, 26.07.2016 & 21.11.2016 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. Though applications dated 15.12.2016 and 10.02.2017 have been filed by the assessee seeking adjournments, on which the Bench adjourned the cases to 10.02.2017 and 14.03.2017 respectively, still none appeared on behalf of the assessee on the date of hearing, it means that assessee is not interested to prosecute the appeal. Hence, the appeal filed by the 2 Biswarup Chatterjee 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 books so as to enable hearing of the reference, the court is not bound to answer the reference.” 3. In the case of Commissioner of Income-tax vs Multiplan India (P) Ltd.: 38 ITD 320(Del), the appeal filed by the revenue before the Tribunal, which was fixed for hearing. But on the date of hearing nobody represented the revenue/appellant nor any communication for adjournment was received. There was no communication or information as to why the revenue chose to remain absent on that date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as un admitted in view of the provisions of Rule 19 of the Appellate Tribunal Rules, 1963. 3. Considering the above judicial precedents, we dismiss the appeal of the assessee for non-prosecution.

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