TMI Blog2019 (2) TMI 1583X X X X Extracts X X X X X X X X Extracts X X X X ..... Multiplan (India) Ltd.. [1991 (5) TMI 120 - ITAT DELHI-D] and in Late Tukojirao Holkar [1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT] we dismiss these appeals of the assessee for want of prosecution. Scrutiny assessment - additions towards estimation of income on work in progress, unexplained creditors and disallowance u/s 40(a)(ia) - HELD THAT:- CIT-A deleted the additions towards estimation of income on work in progress and addition u/s 40(a)(ia). With reference to the addition of unexplained creditors CIT(A) directed the AO to examine the contention of the assessee with reference to unexplained income from three creditors and after ensuring that the confirmation letters from the creditors were filed and allow accordingly. AO gave conse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om 29/07/2015 09/01/2019 due to some or other reasons, particularly, non-compliance by the assessee with the hearing dates. Even when the appeal came for hearing on the last occasion i.e. on 11/01/2019, none appeared on behalf of the assessee nor there is a request for adjournment of the case. 4. In these circumstances, we are of the view that the assessee is not interested in prosecuting its appeals. It has been held by the Hon ble Supreme Court in the case of B.N. Bhttachargee Anr., 118 ITR 461 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 H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order on 18/02/2015 and recomputed the income at ₹ 2,39,62,500/- when the assessee failed to substantiate his claim by way submitting the confirmation letters from creditors. 5.2 When the assessee preferred appeal before the CIT(A), the CIT(A) confirmed the consequential order of AO vide order dated 09/03/2018, on the ground that the assessee has not discharged its onus by submitting the confirmation letters from the creditors. 6. Since, there is no Representation from the assessee and the findings of the CIT(A) are uncontroverted, we uphold the orders of CIT(A) and dismiss both the appeals of the assessee. 7. In the result, the appeals filed by the assessee are dismissed. Pronounced in the open court on 18th January, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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