RAFIQUE - UL - ISLAM,NORTH 24 PARGANAS vs. I.T.O. WD-50(1),KOLKATA, KOLKATA

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-XXXII, Kolkata dated 12.03.2013. Assessment was framed by ITO Ward-50(1), Kolkata u/s 143(3)/147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 30.09.2010 for assessment year 2005-06.

At the time of hearing neither appeared nor filed any adjournment application on behalf of assessee though notice of hearing sent to assessee through RPAD. It appears that the assessee is not interested in prosecuting Rafique Ul Islam v. ITO Wd-50(1) Kol. Page 2 the appeal. 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.