2016 (12) TMI 1781

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..... nces, we are of the view that the assessee is not interested in prosecuting his appeal. As 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-prosec .....

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..... ay also. In these circumstances, we are of the view that the assessee is not interested in prosecuting his appeal. It has been held by the Hon ble Supreme Court in the case of B.N. Bhattachargee 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 po .....

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