DIPAK CHOWDHURY,KOLKATA vs. INCOME TAX OFFICER, WARD - 30(2), KOLKATA, KOLKATA

This appeal by assessee is arising out of order of CIT(A)-XIV, Kolkata vide Appeal No. 190/CIT(A)-XIV/2010-11 dated 31.07.2013. Assessment was framed by ITO, Wd-30(2), Kolkata u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for Assessment Year 2008-09 vide his order dated 18.11.2010.

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 09.05.2016 was sent through Registered with A/D but the same was returned back unserved with the remark “Not Known”. 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. Sd/- Sd/- (N. V. Vasudevan) (M. Balaganesh) Judicial Member Accountant Member Dated : 9th May, 2016 Jd.(Sr.P.S.)