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2017 (1) TMI 1721 - AT - Income TaxAppeal filed by the assessee non-prosecuted - HELD THAT - As on the date of hearing, none appeared on behalf of the assessee to argue the appeal. It, therefore, appears that assessee is no more interested in prosecuting the appeal and the appeal filed by the assessee is liable to be dismissed. We get support from the decision of CIT v. B.N. Bhattachargee 1979 (5) TMI 4 - SUPREME COURT wherein held that appeal does not mean merely filing of the appeal but effectively pursuing it. - We dismiss the appeal filed by the assessee for non-prosecution.
Issues: Lack of prosecution by the assessee leading to dismissal of appeal.
The judgment deals with an appeal by the assessee against the order of the ld. CIT(Appeals)-I, Chandigarh dated 29.01.2016 for the assessment year 2011-12. The assessee was notified of the hearing date through registered post, but failed to claim it. Despite a previous adjournment at the request of the assessee's counsel, no one appeared on the date of the hearing to argue the appeal. The tribunal noted the lack of interest from the assessee in prosecuting the appeal, leading to the view that the appeal is liable to be dismissed. This stance is supported by the decision of the Apex Court in the case of CIT v. B.N. Bhattachargee, emphasizing that filing an appeal is not enough; it must be effectively pursued. Additionally, the tribunal cited decisions such as CIT v. Multiplan India (P) Ltd and Estate of late Tukojirao Holkar v. CWT to further support the dismissal for non-prosecution. Consequently, the tribunal dismissed the appeal of the assessee based on the lack of prosecution. In conclusion, the judgment highlights the importance of actively pursuing an appeal once filed, as mere submission without active participation does not fulfill the requirement of prosecution. The tribunal relied on legal precedents to support its decision to dismiss the appeal due to the assessee's lack of interest in presenting their case. The dismissal underscores the principle that parties must engage diligently in the legal process to seek a favorable outcome.
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