Rule 19 applied for dismissing in the absence of prosecution of appeal
Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
The notice was given to assessee fixing the date of hearing on 01.08.2012 through notice board. But no one appeared on behalf of the assessee. Nor there is any application for adjournment. In view of above, it appears that assessee is not interested in prosecuting this appeal. Hence this appeal of the assessee is liable to be dismissed for non-prosecution. In this regard, we are supported by the decision in the case of CIT Vs B.N. Bhattachargee and another, reported in 118 ITR 460 (relevant pages 477 & 478) wherein their Lordships have held that:
“The appeal does not mean merely filing of the appeal but effectively pursuing it.”
Citation :
M/s. Idea International Pvt. Ltd., 36/40, Mahalaxmi Bridge Arcade, Mahalaxmi, Mumbai-400 034 PAN-AABCI 1527J Vs. The ACIT, Circle 6(1), Mumbai (Appellant) (Respondent)
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CS Bijoy
Published in Income Tax
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