2016 (12) TMI 1781 - AT - Income Tax

Non prosecution of appeal by assessee - HELD THAT - In this case, notice was issued fixing the case for hearing on 24/06/2016 and the notice of hearing was duly sent by Regd. post. However, on 24/06/2016, neither assessee attended nor there was any request for adjournment, even today also. In these circumstances, 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-prosecution, as held by Hon ble High Court of Mumbai in the case of M/s Chemipol Vs. Union of India 2009 (9) TMI 177 - BOMBAY HIGH COURT - we dismiss the appeal of the assessee for want of prosecution.

Summary

The Appellate Tribunal ITAT Visakhapatnam dismissed the appeal of the assessee for want of prosecution as the assessee did not attend the hearing nor requested adjournment. The appeal was directed against the order of the CIT (A), Guntur, dated 24.02.2014 for the A.Y. 2008-09. The decision was based on established legal principles and previous court rulings.