INDU PRABHAKAR,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

The appeal of the assessee was fixed for hearing today i.e. on 25.7.2018. However, none appeared on behalf of the assessee n o r a n y a p p l i c a t i o n w a s m o v e d f o r a d j o u r n m e n t . It seems that the assessee is not interested in pursuing the appeal and the instant appeal filed by the assessee is liable to be dismissed.

In our above view, we get support from the decision of the Apex Court in the case of CIT Vs. B.N. Bhattachargee and Another, reported in 118 ITR 461 (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 Vs. Multiplan India (P) Ltd., 38 ITD 320 (Del) ii) Estate of late Tukojirao Holkar Vs.CWT, 223 ITR 480 (MP) 5. Respectfully following the decisions (supra), we dismiss the instant appeal filed by the assessee for non- prosecution.

Before parting, it is appropriate to add that in the eventuality the assessee is able to show that there was a reasonable cause for non-representation on the date of hearing, it would be at liberty to pray for a recall of this order by making an appropriate prayer. Said order was pronounced in the Open Court at the time of hearing itself.

In the result, the appeal of the assessee is dismissed.