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2011 (2) TMI 1570 - AT - Income TaxNon prosecution of appeal - HELD THAT - At the time of hearing none was present on behalf of the assessee nor filed any application for adjournment of the case. It appears that the assessee is not interested in pursuing the appeal. It has been 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 the Hon ble Bombay High Court in the case of M/s. Chemipol vs. Union of India 2009 (9) TMI 177 - BOMBAY HIGH COURT . We are convinced that the assessee is not interested in prosecuting the appeal. We, therefore, dismiss the appeal of the assessee as unadmitted.
Issues involved:
Dismissal of appeal for non-prosecution Detailed Analysis: The judgment by the Appellate Tribunal ITAT Mumbai, delivered by Smt. Asha Vijayaraghavan (JM), pertains to an appeal filed by the assessee against an order dated 16.12.2008 passed by the ld. CIT(A)-XXI for the Assessment Year 2005-06. The appeal was scheduled for hearing on 4.1.2011 but was adjourned to 23.02.2011 at the request of the assessee. However, on the adjourned date, neither the assessee nor any representative appeared or submitted an application for adjournment. The Tribunal noted that the assessee seemed disinterested in pursuing the appeal. Citing the decision of the Hon'ble Supreme Court in the case of B.N. Bhattachargee & Anr., it was emphasized that appeal involves not only filing but also effective pursuit. Referring to the Hon'ble Bombay High Court's ruling in the case of M/s. Chemipol vs. Union of India, the Tribunal highlighted the inherent power to dismiss appeals for non-prosecution. Convinced of the assessee's lack of interest, the Tribunal dismissed the appeal as unadmitted. Furthermore, the Tribunal granted the assessee the liberty to approach the Tribunal for the recall of the dismissal order if there exists a valid reason for the non-appearance on the hearing date. Ultimately, the Tribunal pronounced the order on 28th February 2011, officially dismissing the assessee's appeal due to non-prosecution.
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