TMI Blog2018 (12) TMI 1977X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 in the case of M/s Chemipol Vs. Union of India [ 2009 (9) TMI 177 - BOMBAY HIGH COURT] . Therefore, respectfully following decision and also of the Tribunal in the case of Multip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee is not interested to pursue the appeal. Further, nothing has been brought on record to rebut the findings of the CIT(A). 2. 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/Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
