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Income Tax Appellate Tribunal, “B” BENCH: KOLKATA
Before: Shri M. Balaganesh, AM & Shri K. Narasimha Chary, JM]
ORDER Per Shri M. Balaganesh, AM:
This appeal by assessee is arising out of revision order of CIT-XIV, Kolkata vide M. No. CIT-XIV/Kol/263/29/2012-13/3052-54 dated 25.03.2013. Assessment was framed by ACIT, Circle-42, Kolkata u/s. 143(3) of the Income tax Act, 1961 (hereinafter referred to as the “Act”) for AY 2008-09 vide his order dated 31.05.2010.
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 two occasions. The last adjournment was given on 04.07.2016 fixing the hearing on 03.08.2016. Today, i.e. on 03.08.2016 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.
In the result, appeal of assessee is dismissed. Order pronounced in the open court. Sd/- Sd/- (K. Narasimha Chary) (M. Balaganesh) Judicial Member Accountant Member Dated : 3rd Aug, 2016 Jd.(Sr.P.S.)
M/s. Swati International, AY 2008-09