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2017 (3) TMI 1724 - AT - Income TaxNon prosecuting of appeal - Held that:- The assessee is not interested in prosecuting his appeals. The Hon’ble Supreme Court in the case of B.N. Bhattachargee & Anr.[1979 (5) TMI 4 - SUPREME COURT] held that appeal does not mean only filing of Memo of Appeal but also pursuing it effectively. In case where the assessee does not want to pursue the appeal, Court/Tribunal has inherent power to dismiss the appeal for non-prosecution, as held in the case of M/s. Chemipol Vs. Union of India [2009 (9) TMI 177 - BOMBAY HIGH COURT]. In view of the ratio laid down by the Hon’ble Courts and also following the decision of the Tribunal in the case of Multiplan (India) Ltd. [1991 (5) TMI 120 - ITAT DELHI-D] and case of Late Tukojirao Holkar [1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT], we dismiss the appeals of the assessees for want of prosecution. - Decided against assessee
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