2012 (5) TMI 579

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..... ion for adjournment of the case. It appears that the assessee is not interested in pursuing the appeal. 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 ]. We are convinced that the assessee is not interested i .....

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..... urt in the case of B.N. Bhattachargee and Anr. (118 ITR 461) (at pages 477/478) 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 .....

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