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2011 (2) TMI 1570 - AT - Income TaxNon prosecution of appeal - HELD THAT:- At the time of hearing none was present on behalf of the assessee nor filed any application for adjournment of the case. It appears that the assessee is not interested in pursuing the appeal. It has been held in the case of B.N. Bhattachargee & Anr. [1979 (5) TMI 4 - SUPREME COURT] that appeal does not mean only filing of memo of appeal but also pursuing it effectively. In cases where the assessee does not want to pursue the appeal, Court/Tribunal have inherent power to dismiss the appeal for non prosecution as held by the Hon’ble Bombay High Court in the case of M/s. Chemipol vs. Union of India [2009 (9) TMI 177 - BOMBAY HIGH COURT] . We are convinced that the assessee is not interested in prosecuting the appeal. We, therefore, dismiss the appeal of the assessee as unadmitted.
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