SRI DEBAYAN BHATTACHARYA,KOLKATA vs. A.C.I.T CIR - 50,KOLKATA, KOLKATA

This appeal by the assessee against the order of Commissioner of Income Tax (Appeals)-XXXII, Kolkata dated 03.01.2013. Assessment was framed by ACIT, Circle-50, Kolkata u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 30.12.2011 for assessment year 2009-10.

Last hearing i.e. on 17.11.2015 none appeared on behalf of assessee nor filed any adjournment application though notice of hearing sent to Sh Debayan Bhattacharya v. ACIT, Cir-50 Kol. Page 2 assessee through Registered Post with Acknowledgment Due (RPAD). Today at the time of hearing either appeared or filed any adjournment application on behalf of assessee. Hence, it appears that the assessee is not interested in prosecuting his 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.