SRI JAMES WALTER ABHIJIT GOMES,KOLKATA vs. C.I.T KOLKATA - XIV, KOLKATA, KOLKATA

This appeal by the assessee is directed against the order of Commissioner of Income Tax, Kolkata-XIV vide M.No. CIT-XIV/Kol/263/2012- 13/3049-51 dated 28.03.2013. Assessment was framed by ACIT, Circle-42, Kolkata u/s 147/143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 27.09.2011 for assessment year 2007-07.

The appeal was fixed for hearing per notice of hearing on 13-05-2016 and the said notice was sent per RPAD at the address given by the assessee in the memo of appeal. The same has come back with the remarks `LEFT’ by the Postal Authorities though assessee has not intimated the Tribunal his Sh J.W.A.Gomes v. CIT-XIV Kol. Page 2 changed address, so that it is not possible to serve thereon any further notice of hearing. In view of the decisions in the case of CIT Vs. Multiplan (I) Ltd., reported in 38 ITD 320 (Del.), Hon’ble MP High Court in the case of Estate of Late Tukjirao Holkar Vs. CWT 223 ITR 480 and Hon’ble Punjab and Haryana High Court in the case of New Diwan Oil Mills Vs. CIT 296 ITR 495 (P & H) and the Hon’ble Suprme Court in the case of CIT Vs. B.N.Bhattacharjee & another 296 ITR 495 (SC), laying down proposition that a litigant has not only to file an appeal but has to prosecute the same diligently and on failure to so prosecute the appeal can be dismissed for non prosecution, we dismiss the appeal of the assessee in limine for want of prosecution.