M/S ENGEL INDIA MACHINES & TOOLS (1987) LTD (NOW KNOWN AS M/S - EMT MEGTHERM PVT LTD),KOLKATA vs. D.C.I.T CIR - 2,KOLKATA, KOLKATA

This appeal by assessee is arising out of order of CIT(A)-XX, Kolkata vide Appeal No. 102/CIT(A)-XX/Circle-2/2011-12/Kol dated 27.02.2013. Assessment was framed by DCIT, Circle-2, Kolkata u/s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for AY 2007-08 vide his order dated 30.12.2009.

None appeared for and on behalf of assessee at the time of hearing of this appeal. At the outset, it is noticed that this appeal was adjourned earlier on many occasions at the behest of the assessee. The last adjournment was given on 28.07.2016 fixing the hearing on 15.09.2016. Today, i.e. on 15.09.2016 also none appeared on behalf of assessee. This being appeal filed in 2013, it seems that assessee is not interested in prosecuting the appeal as none is present before us at the time of hearing. Hence, the appeal of assessee is dismissed for non-prosecution applying the decision of Hon’ble Delhi Tribunal in the case of CIT vs. Multiplan India Pvt. Ltd., 38 ITD 320. 3. In the result, the appeal of assessee is dismissed. 4. Order is pronounced in the open court.