Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Shri P.M. Jagtap
Appearances by: N o n e, for the assessee Shri Apurba Kumar Das, JCIT, Sr. D.R., for the Department Date of concluding the hearing : September 24, 2015 Date of pronouncing the order : September 24, 2015 O R D E R
This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-XXXIII, Kolkata dated 28.01.2014 for the assessment year 2006-07.
In this case, the appeal of the assessee was initially fixed for hearing on 20.08.2015. None, however, appeared on behalf of the assessee on the said date. The hearing, therefore, was adjourned to 07.09.2015 and the notice of the said hearing was sent to the assessee by Registered Post with A/D at the address given in the appeal memo. None, however, appeared again on behalf of the assessee at the time of hearing on 07.09.2015. The hearing, therefore, was again adjourned to 24.09.2015 with a direction to the Registry to send another notice to the assessee by Registered Post with A/D at the address given in the appeal memo. At the time of hearing on 24.09.2015, i.e. today, neither anybody has appeared ./2014 Assessment year: 2006-2007 Page 2 of 2 on behalf of the assessee nor any application seeking adjournment is filed. Keeping in view these facts evident from the record, it appears that the assessee is not seriously interested in prosecuting this appeal filed before the Tribunal. Accordingly, relying on the decision of the Hon’ble Supreme Court in the case of CIT –vs.- B.N. Bhattacharjee & Anr. reported in 118 ITR 461 (SC) and the decision of the Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar –vs.- CWT reported in 223 ITR 480 (MP), I treat this appeal filed by the assessee as unadmitted and dismiss the same for non-prosecution.
In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on September 24, 2015.