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2018 (12) TMI 1977 - AT - Income TaxNon perusal of appeal by assessee - notice of hearing was duly served on the assessee, but none appeared on the said date nor was an application filed for adjournment - HELD THAT:- As held in the case of B.N. Bhttachargee & 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 in the case of M/s Chemipol Vs. Union of India [2009 (9) TMI 177 - BOMBAY HIGH COURT]. Therefore, respectfully following decision and also of the Tribunal in the case of Multiplan (India) Ltd., [1991 (5) TMI 120 - ITAT DELHI-D] and Late Tukojirao Holkar [1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT] we dismiss the appeal of the assessee for want of prosecution.
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