JEEVAN VIHAR PROPERTIES PRIVATE LIMITED,KOLKATA vs. D.C.I.T CC - XXVII,KOLKATA, KOLKATA

This appeal by assessee is arising out of order of CIT(A), Central-II, Kolkata vide Appeal No. 20/CC-XXVII/CIT(A)C-II/08-09 dated 29.08.2013. Assessment was framed by DCIT, Central Circle-XXVII, Kolkata u/s. 254/143(3) of the Income tax Act, 1961 (hereinafter referred to as the “Act”) for AY 1998-99 vide his order dated 12.06.2008.

None appeared for and on behalf of assessee at the time of hearing of this appeal. At the outset, it is noticed that the notice for hearing on 23.05.2016 was sent through Registered with A/D but the same was returned back unserved with the remark “Left”. It is also noticed that the notice was sent at the address provided by the assessee in column 10 of Form No. 36 which is annexed to this file. Information for change of address was also not given by the assessee. Hence, 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, appeal of assessee is dismissed. 4. Order is pronounced in the open court on 23.05.2016 Sd/- Sd/- (N. V. Vasudevan) (M. Balaganesh) Judicial Member Accountant Member