2017 (1) TMI 1721

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..... smissed. 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. - ITA No. 322/CHD/2016 - - - Dated:- 9-1-2017 - Shri Bhavnesh Saini, Judicial Member And Ms. Annapurna Gupta, Accountant .....

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..... of CIT v. B.N. Bhattachargee and another, reported in 118 ITR 46l [relevant pages 477 478] wherein their Lordships have held that: The appeal does not mean merely filing of the appeal but effectively pursuing it. 4. Our view further finds support from the following decisions also: i) CIT v. Multiplan India (P) Ltd: 38 ITD 320 (Del) ii) Estate of late Tukojirao Holkar v. CWT: 2 .....

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