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Income Tax Appellate Tribunal, KOLKATA BENCH “B” KOLKATA
Before: Shri Aby.T Varke & Shri Waseem Ahmed
आदेश /O R D E R
PER Waseem Ahmed, Accountant Member:-
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-II, Kolkata dated 29.12.2010. Assessment was framed by DCIT, Central Circle-XVI, Kolkata u/s 143(3)/147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 31.12.2009 for assessment year 2002-03.
The appeal was fixed for hearing on 02.11.2016 27.12.2016 but nobody appeared on behalf of the assessee again the case was adjourned and fixed for hearing today i.e. on 08.02.2017 and nobody attended on behalf of the assessee nor any adjournment application has been received. It seems that the assessee is not interested to prosecute its matters.
M/s Bengal Emta Coal Mines Ltd. Vs. DCIT, CC-XVI, Kol. Page 2 3. 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