TMI Blog2017 (3) TMI 1724X X X X Extracts X X X X X X X X Extracts X X X X ..... ut 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 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alam Manickavel against the common order of the Commissioner of Income Tax (Appeals), Guntur, dated 29/01/2014 for the Assessment Years 2004-05 to 2010-11. I.T.A.No.143/VIZ/2014 2. This appeal was posted for hearing on 30/05/2016. On that date, none appeared nor filed any application for adjournment on behalf of the assessee. Accordingly, case was adjourned to 13/07/2016. On 13/07/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls also. 4. In view of our foregoing discussion on adjournment application, we are of the view that the assessee is not interested in prosecuting his appeals. The Hon ble Supreme Court in the case of B.N. Bhattachargee Anr., (118 ITR 461) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
