M/S. NISHI KANTA BANIK,NADIA vs. ITO, WARD - 4, NADIA, NADIA

This appeal by assessee is arising out of order of CIT(A)-XXXVI, Kolkata vide Appeal No. 21/CIT(A)-XXXVI/Kol/Nadia/07-08 dated 21.06.2010. Assessment was framed by ITO, Ward-4, Nadia u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for Assessment Year 2005-06 vide his order dated 31.12.2007.

None appeared for and on behalf of assessee at the time of hearing of this appeal. At the outset, it is noticed that this appeal was adjourned earlier on many occasions as none appeared on behalf of assessee or at the behest of the assessee. The last adjournment was given on 13.11.2015 fixing the hearing on 31.12.2015. Today, i.e. on 31.12.2015 also none appeared on behalf of assessee. This being appeal filed in 2010, 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/- (M. Balaganesh) (Mahavir Singh) Accountant Member Judicial Member