PRODYUT KUMAR SAHA,MALDA vs. ITO,WARD(2), MALDA, MALDA

This appeal by assessee is arising out of order of CIT(A), Jalpaiguri vide Appeal No. 289/MLD/CIT(A)/JAL/08-09 dated 09.09.2012. Assessment was framed by ITO, Ward-2, Malda u/s. 145(3)/143(3) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for Assessment Year 2006-07 vide his order dated 05.12.2008.

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 26.10.2015 fixing the hearing on 10.12.2015. Today, i.e. on 10.12.2015 also none appeared on behalf of assessee. This being appeal filed in 2012, 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/- (Waseem Ahmed) (Mahavir Singh) Accountant Member Judicial Member