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Income Tax Appellate Tribunal, KOLKATA BENCH “A” KOLKATA
Before: Shri Mahavir Singh & Shri Waseem Ahmed
आदेश /O R D E R
PER Waseem Ahmed, Accountant Member:-
This appeal by the assessee arises from the order of the ld.CIT(Appea;ls), XI, Kolkata, dated 31.08.2012 for the assessment year 2008-09.
The appeal was fixed for hearing on 11.4.2013. At the request of the Assessee the hearing was adjourned to 20.8.2013. On 20.8.2013 none appeared for the Assessee and the case was adjourned to 28.7.2015. Today A.Y. 2008-09 Smt. Soma Saha v. ITO Wd-51(3), Kol. Page 2 when the case is 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 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.