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TMI Blog2015 (7) TMI 1424X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal filed by the assesseee emanates from the order of the learned CIT(A)-I, Indore, dated 31.1.2013. 2. At the time of hearing, none is present for the assessee whereas Shri R.A. Verma, ld. Sr. DR is present for the revenue. 3. This appeal was filed by the assessee on 12.11.2013. Registered notice for hearing of the appeal on 12.11.2013 was sent to the assessee at the address furnished b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R was present for the revenue. 3. From the above conduct of the assesse, it seems that the assessee is not interested in pursuing her appeal. It was the duty of the assessee to make necessary arrangements for effective representation on the appointed date. Mere filing of appeal is not enough rather it requires effective prosecution also. In view of these facts, we are of the view that the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of CIT v. Multiplan India Ltd., 38 ITD 320 (Del), the appeal filed by the revenue before the Tribunal, which was fixed for hearing. But on the date of hearing, nobody represented the revenue/appellant nor any communication for adjournment was received. There was no communication or information as to why the revenue chose to remain absent on date. The Tribunal on the basis of inherent power ..... X X X X Extracts X X X X X X X X Extracts X X X X
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