2017 (3) TMI 573

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..... A litigant has not only to file an appeal but has to prosecute the same diligently and on failure to so prosecute the appeal can be dismissed for non prosecution, we dismiss the appeal of the assessee in limine for want of prosecution. - ITA No.99/Kol /2014 - - - Dated:- 7-2-2017 - Shri Aby.T Varke, Judicial Member and Shri Waseem Ahmed, Accountant Member For The Appellant : None Fo .....

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..... R 495 (P H) and the Hon ble Suprme Court in the case of CIT Vs. B.N.Bhattacharjee another 296 ITR 495 (SC), laying down proposition that a litigant has not only to file an appeal but has to prosecute the same diligently and on failure to so prosecute the appeal can be dismissed for non prosecution, we dismiss the appeal of the assessee in limine for want of prosecution. 3. In the result, a .....

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