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Income Tax Appellate Tribunal, ‘B’ BENCH
Before: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi
This is an appeal filed by the assessee against order of the learned Commissioner of Income-tax (Appeals), VI, Kolkata dated 19-10-2011 for the assessment year 2008-09.
It is observed from the record that this appeal was initially dismissed for non prosecution on 07-05-2015. Thereafter, the said order was recalled in MA No.42/Kol/2015 by this Tribunal on 05-08-2016. Again the said appeal was fixed for hearing on this 1 M.P- Eden Realty Venture P.Ltd day i.e. on 29-09-2016, wherein the assessee or its ld.AR not appeared when the matter was called for hearing.
Inspite of service of notices for the hearing on various dates, none appeared on behalf of the assessee nor any adjournment petition was filed. 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 M.P 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 29-09-2016.