ITO, WD-48(3), KOLKATA, KOLKATA vs. GIASUDDIN SARDAR, HOWRAH

These appeals by the assessee are arising out of order of Commissioner of Income Tax, Durgapur in appeal No.cit/Dgp/12A/2012- 2013/3590-3592/3594-359 dated 26.11.2013 passed u/s 12AA of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

Today when both cases are called for hearing neither the Assessee nor any AR appeared on his behalf. It appears that the Assessee is not interested in prosecuting the 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 Kalyan Educational Society v. CIT Drg. Page 2 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.