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2019 (4) TMI 1434 - AT - Income TaxNon prosecution of appeal - Levy of penalty u/s 271(1)(c) - assessee filed return of income declaring loss - A.O. made addition on account of unexplained cash credit - HELD THAT:- The assessee has been notified the date of hearing through registered post. However, none appeared on behalf of the assessee at the time of hearing of the appeal. Assessee is no more interested in prosecuting the appeal. Therefore, the appeal of the assessee is liable to be dismissed as un-admitted. Having regard to Rule 19(2) of Income Tax Appellate Tribunal Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd., [1991 (5) TMI 120 - ITAT DELHI-D]; Estate of Late Tukojirao Holkar vs. CWT [1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT] and CIT vs. B. Bhattachargee & Another [1979 (5) TMI 4 - SUPREME COURT] wherein held that “the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same”. In view of the above, respectfully following the aforecited decisions, we dismiss the appeal of the assessee as un-admitted.
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