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2015 (4) TMI 296 - HC - Income TaxAppeal dismissed for non-prosecution - Held that:- The appeal was posted for hearing on 06.09.2012, 24.09.2012, 22.01.2013 and 20.08.2014 and in all those hearings, there was no representation for the petitioner. Therefore, the first respondent has rightly passed the order dated 30.12.2014 dismissing the appeal preferred by the petitioner for non-prosecution. When the appellant did not turn up to agitate the appeal on merits, the first respondent can only conclude that the assessee is not interested to prosecute the appeal. Therefore, this Court is not inclined to interfere with the order passed by the first respondent. However, taking note of the fact that the petitioner has no occasion to challenge the validity of the order passed by the second respondent on 24.12.2010 and as the appeal was dismissed by the first respondent for non-prosecution, thus feel that in the interest of justice, one more opportunity shall be given to the petitioner.
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