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Income Tax Appellate Tribunal, KOLKATA BENCH “A” KOLKATA
Before: Shri N.V.Vasudevan & Shri Waseem Ahmed
आदेश /O R D E R
PER Waseem Ahmed, Accountant Member:-
This is an appeal filed by the assessee against the order of Commissioner of Income Tax (Appeals)-VIII, Kolkata, for the assessment year 2010-11, in the matter of order passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).
At the outset, it is noticed that the Revenue has moved adjournment petition for the cases listed today (14-02-2017). On the other hand, none appeared on behalf of assessee nor any adjournment application filed by assessee though the notice of hearing sent to assessee through RPAD as per A.Y. 2010-11 M/s Premier Road Carriers Ltd. Vs. DCIT Cir-8, Kol. Page 2 Form 36 filed by the assessee. It seems that the assessee is not interested to prosecute its matters.
Considering the facts and the provisions of Rule 19(2) of the ITAT Rules as was considered in the case of CIT Vs. Multiplan India Pvt.Ltd., 38 ITD 320, we treat the appeal as un-admitted. We further add that in case the assessee is serious in pursuing the appeal filed, so assessee would be at liberty to pray for a recall of this order by moving an appropriate petition, as per law