CIT v. B.N. Bhattacharya & Another

118 ITR 461Supreme Court of India1997#19 most cited

What is CIT v. B.N. Bhattacharya & Another authority for?

Appealing a tax assessment requires more than just filing the appeal; it involves actively pursuing it. The assessee must effectively engage with the appellate process.

1,656

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. B.N. Bhattacharya · 118 ITR 461 · appeal · pursuing appeal · effectively pursuing appeal · filing appeal · assistance from assessee · opportunity of being heard · section 250 · section 250(6)

Sections most often in play

Section 147Section 148Section 250Section 144Section 143(3)Section 142(1)Section 250(6)Section 144B

Issues it is cited on

section 250(6)speaking ordersection 25opportunity of being heardsection 250condonation of delaysection 69aappeal before the tribunalsection 142(1)section 144section 148section 147

Judgments citing CIT v. B.N. Bhattacharya & Another

Sh. Mahipal Singh, New Delhi vs. ITO, New Delhi

In the result, the appeal filed by the assessee is dismissed for non-

ITA 4130/DEL/2015[2007-08]Status: DisposedITAT Delhi04 Aug 2016AY 2007-08

Bench: Shri R.S. Syalassessment Year : 2007-08

For Appellant: NoneFor Respondent: Shri S.K.Jain, Sr. DR

…ars that the assessee is not interested in prosecuting his appeal. The appeal filed by the assessee is, therefore, liable to be dismissed, for non-prosecution. Our above view finds support from the following decisions:- 1. CIT vs. B.N. Bhattachargee & anr., 118 ITR 461, wherein their Lordships have held: “The appeal does not mean merely filing of the appeal but effectively pursuing it.” 2. Estate of late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.), wherein, while dismissing the reference made at the instance of the assessee in default, their Lordships made the following observation:- “If the party, at whose i…

ITO, Ward-1, Haldia, Purba Medinipur vs. Sk. Aminul Islam, Purba Medinipur

In the result, the appeal of the revenue and cross objection of the assessee are dismissed for non-prosecution

ITA 690/KOL/2012[2008-2009]Status: DisposedITAT Kolkata26 Jul 2016AY 2008-2009

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 690/Kol/2012 Assessment Year : 2008-09 I.T.O., Ward-1, -Vs.- Sk.Aminul Islam Haldia Purba Medinipur [Pan : Aappi 5098 F] (Respondent) (Appellant) C.O.No.62/Kol/2012 (A/O I.T.A No. 690/Kol/2012 ) Assessment Year : 2008-09 Sk.Aminul Islam -Vs.- I.T.O., Ward-1, Purba Medinipur Haldia [Pan : Aappi 5098 F] (Respondent) (Appellant) For The Department : None For The Assessee : None Date Of Hearing : 26.07.2016. Date Of Pronouncement : 26.07.2016. Order Per N.V.Vasudevan, Jm

For Appellant: NoneFor Respondent: None

…nce the appeal filed by the revenue and the cross objection filed by the assessee are liable to be dismissed for non prosecution. For this view we find support from the following decisions :- “1. In the case of CIT vs B.N.Bhattachrgee 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.” 2. In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference made at the instance of the assessee in default made following observation in their order…

ITO, WD-10(2), Kolkata vs. M/S R. P. Edible Oil Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed for non-prosecution

ITA 588/KOL/2009[2004-05]Status: DisposedITAT Kolkata26 Jul 2016AY 2004-05

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 588/Kol/2009 Assessment Year : 2004-05 I.T.O., Ward-10(2), -Vs.- M/S. R.P.Edible Oil Ltd. Kolkata Kolkata [Pan : Aaecs 4337 H] (Respondent) (Appellant) For The Appellant : None For The Respondent : None Date Of Hearing : 26.07.2016. Date Of Pronouncement : 26.07.2016. Order Per N.V.Vasudevan, Jm This Is An Appeal By The Revenue Against The Order Dated 19.01.2009 Of Cit(A)- Xxxii, Kolkata Relating To Ay 2004-05. 2. The Appeal By The Revenue Was Fixed For Hearing On Several Occasions. On Many Occasions Such As 27.09.2012, 16.09.2015, 14.01.2016, 15.03.2016, 19.05.2016, Notice Was Directed To Be Served Through The Dr. The Department Has Not Complied With The Directions Of The Tribunal. Today When The Case Was Called For Hearing None Appeared On Behalf Of The Department Nor Was Any Application For An Adjournment Was Filed By The Department. It Appears To Us That The Department Is Not Serious In Prosecuting This Appeal. Hence The Appeal Filed By The Revenue Is Liable To Be Dismissed For Non Prosecution. For This View We Find Support From The Following Decisions :- “1. In The Case Of Cit Vs B.N.Bhattachrgee & 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.”

For Appellant: NoneFor Respondent: None

…t is not serious in prosecuting this appeal. Hence the appeal filed by the revenue is liable to be dismissed for non prosecution. For this view we find support from the following decisions :- “1. In the case of CIT vs B.N.Bhattachrgee 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.” 2 M/s. R.P.Edible Oil Ltd. A.Yr.2004-05 2. In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference made at the instance of the assessee in default m…

Swagatam Merchandise Pvt. Ltd., Kolkata vs. PCIT, Cir-3, Kolkata

In the result, the appeal of the assessee is dismissed for non-prosecution

ITA 404/KOL/2016[2010-2011]Status: DisposedITAT Kolkata25 Jul 2016AY 2010-2011

Bench: Hon’Ble Shri P.M.Jagtap, Am & Sri N.V.Vasudevan, Jm ] I.T.A No. 404/Kol/2016 Assessment Year : 2010-11

For Appellant: NoneFor Respondent: Shri G.Mallikarjuna, CIT(DR)
Section 263

…is not interested to prosecute the appeal. Hence the appeal filed by the assessee is liable to be dismissed for non prosecution. For this view we find support from the following decisions :- “1. In the case of CIT vs B.N.Bhattachrgee 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.” 2 Swagatam Merchandise (P)Ltd. A.Yr.2010-11 2. In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference made at the instance of the assessee in defau…

M/S. P.M. Buildwell Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal filed by the assessee is dismissed for non-

ITA 1717/DEL/2015[2008-09]Status: DisposedITAT Delhi21 Jul 2016AY 2008-09

Bench: Shri R.S. Syalassessment Year : 2008-09 P.M. Buildwell Pvt. Ltd., Vs. Ito, 34, Sukhdev Vihar, Ward-14(1), New Delhi. New Delhi. Pan: Aaecp0672J (Appellant) (Respondent) Assessee By : None Department By : Mrs. Shaveta Nakra Datta, Sr. Dr Date Of Hearing : 21.07.2016 Date Of Pronouncement : 21.07.2016 Order This Appeal Filed By The Assessee Is Directed Against The Order Passed By The Cit(A) On 18.02.2014 In Relation To The Assessment Year 2008-09. 2. When The Matter Was Called Up For Hearing Today, No One Has Appeared On Behalf Of The Assessee. The Assessee Has Not Filed Any Adjournment Application Also. The Notice Of Hearing Sent To The Assessee Has Not Been Returned Unserved. In These Circumstances, It Appears That The Assessee Is Not Interested In Prosecuting Its Appeal. The Appeal Filed

For Appellant: NoneFor Respondent: Mrs. Shaveta Nakra Datta, Sr. DR

…ars that the assessee is not interested in prosecuting its appeal. The appeal filed by the assessee is, therefore, liable to be dismissed, for non-prosecution. Our above view finds support from the following decisions:- 1. CIT vs. B.N. Bhattachargee & anr., 118 ITR 461, wherein their Lordships have held: “The appeal does not mean merely filing of the appeal but effectively pursuing it.” 2. Estate of late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.), wherein, while dismissing the reference made at the instance of the assessee in default, their Lordships made the following observation:- “If the party, at whose i…

Alex Merchants Pvt Ltd(Since Merged With Mani Suare Ltd), Kolkata vs. I.T.O WD - 12(1), Kolkata

In the result, the appeal filed by the assessee is dismissed

ITA 1679/KOL/2013[2006-07]Status: DisposedITAT Kolkata20 Jul 2016AY 2006-07

Bench: Shri P. M. Jagtap, A.M. & Shri S.S.Viswanethra Ravi, J.M.)

For Appellant: NoneFor Respondent: Shri Ghyas Uddin, JCIT, Sr.DR
Section 143(3)

…iwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the Assessment Year: 2006-07 appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 7. So by respectfully following the view taken in the cases cited supra, we dismiss the appeal of the assessee for non-prosecution. 8. In the result, the appeal filed by the assessee is dismissed. Or…

Mr. Jagdev, Faridabad vs. ITO, Faridabad

In the result, appeal of the Assessee dismissed

ITA 5671/DEL/2013[2003-04]Status: DisposedITAT Delhi19 Jul 2016AY 2003-04

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: -None-For Respondent: Smt. Naina Soin Kapil, Sr. D.R

…t of Multiplan India Ltd., 38 ITD 320 (Del.); Hon’ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) wherein their Lordships held that “the appeal does 3 ITA.No.5671/Del./2013 Shri Jagdev, Village Ankhir, Faridabad. not mean, mere filing of the memo of appeal but effectively pursuing the same”. In view of the above, respectfully following the aforecited decisions, we dismiss the appeal of the assessee as un-admitted. 4. In the…

M/S Mascot Woodcrafts Pvt. Ltd., Kolkata vs. D.C.I.T., Circle-7, Kolkata

In the result, the appeal of the assessee is dismissed for non-prosecution

ITA 2835/KOL/2013[2009-2010]Status: DisposedITAT Kolkata18 Jul 2016AY 2009-2010

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No. 2835/Kol/2013 Assessment Year : 2009-10

For Appellant: NoneFor Respondent: Shri Sudipta Guha, JCIT,Sr.DR

…is not interested to prosecute the appeal. Hence the appeal filed by the assessee is liable to be dismissed for non prosecution. For this view we find support from the following decisions :- “1. In the case of CIT vs B.N.Bhattachrgee 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.” 2 M/s. Mascot Woodcrafts Pvt. Ltd. A.Yr.2009-10 2. In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference made at the instance of the assessee in…

Shreeraj Roto India Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee stands

ITA 836/DEL/2013[2008-09]Status: DisposedITAT Delhi14 Jul 2016AY 2008-09

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: NoneFor Respondent: Smt. Renuka Jain
Section 253Section 282

…an Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 7. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 8. Respectfully following the order of ITAT in the case of Multiplan (India) Pvt. Ltd. (supra), the appeal is dismissed for non prosecution with a liberty to assessee to move appropriate application and correct the defect…

Darshana Shah, Kolkata vs. A.C.I.T, Circle-34, Kolkata.

In the result, the appeal filed by the assessee is dismissed

ITA 2371/KOL/2013[2006-07]Status: DisposedITAT Kolkata13 Jul 2016AY 2006-07

Bench: Shri M. Balaganesh, A.M. & Shri S.S.Viswanethra Ravi, J.M.)

For Appellant: NoneFor Respondent: Shri A.K.Sinha, JCIT, Sr.DR
Section 271(1)(c)

…iwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. Assessment Year: 2006-07 7. So by respectfully following the view taken in the cases cited supra, we dismiss the appeal of the assessee for non-prosecution. 8. In the result, the appeal filed by the assessee is dismissed. Or…

M/S. Oscar Travels, Gurgaon vs. JCIT, Gurgaon

In the result, the appeal of the assessee stands

ITA 866/DEL/2015[2009-10]Status: DisposedITAT Delhi13 Jul 2016AY 2009-10

Bench: Shri H.S. Sidhu

For Appellant: NoneFor Respondent: Shri A. Sreenivasa Rao, Sr.DR
Section 253Section 282

…an Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 7. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 8. Respectfully following the order of ITAT in the case of Multiplan (India) Pvt. Ltd. (supra), the appeal is dismissed for non prosecution with a liberty to assessee to move appropriate application and correct the defect…

Sh. Jagdish, Noida vs. ITO, Noida

In the result, the appeal of the assessee stands

ITA 1552/DEL/2015[2008-09]Status: DisposedITAT Delhi13 Jul 2016AY 2008-09

Bench: Shri H.S. Sidhu

For Appellant: NoneFor Respondent: Shri A. Sreenivasa Rao, Sr.DR
Section 253Section 282

…an Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 7. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 8. Respectfully following the order of ITAT in the case of Multiplan (India) Pvt. Ltd. (supra), the appeal is dismissed for non prosecution with a liberty to assessee to move appropriate application and correct the defect…

M/S Mascot Impex Pvt. Ltd., Kolkata vs. D.C.I.T., Circle-7, Kolkata

In the result, the appeal of the assessee is dismissed for non-prosecution

ITA 2834/KOL/2013[2009-2010]Status: DisposedITAT Kolkata12 Jul 2016AY 2009-2010

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No. 2834/Kol/2013 Assessment Year : 2009-10

For Appellant: NoneFor Respondent: Shri Dinabandhu Naskar, JCIT,Sr.DR

…is not interested to prosecute the appeal. Hence the appeal filed by the assessee is liable to be dismissed for non prosecution. For this view we find support from the following decisions :- “1. In the case of CIT vs B.N.Bhattachrgee 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.” 2 M/s. Mascot Impex Pvt. Ltd. A.Yr.2009-10 2. In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference made at the instance of the assessee in defau…

Rajendra Kumar, New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee stands

ITA 1495/DEL/2015[2008-09]Status: DisposedITAT Delhi12 Jul 2016AY 2008-09

Bench: Shri H.S. Sidhuassessment Year: 2008-09

For Appellant: NoneFor Respondent: Shri A. Sreenivasa Rao, Sr.DR
Section 253Section 282

…an Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 7. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 8. Respectfully following the order of ITAT in the case of Multiplan (India) Pvt. Ltd. (supra), the appeal is dismissed for non prosecution with a liberty to assessee to move appropriate application and correct the defect…

M/S. Jatinder Kaur, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee stands

ITA 1493/DEL/2015[2010-11]Status: DisposedITAT Delhi11 Jul 2016AY 2010-11

Bench: Shri H.S. Sidhuassessment Year: 2010-11

For Appellant: NoneFor Respondent: Shri A. Sreenivasa Rao, Sr.DR
Section 253Section 282

…an Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 7. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 8. Respectfully following the order of ITAT in the case of Multiplan (India) Pvt. Ltd. (supra), the appeal is dismissed for non prosecution with a liberty to assessee to move appropriate application and correct the defect…

M/S Jyoti Herbs (India) Pvt. Ltd., Dehradun vs. ACIT, Dehradun

In the result, the appeal of the assessee stand

ITA 4548/DEL/2013[2008-09]Status: DisposedITAT Delhi08 Jul 2016AY 2008-09

Bench: The Tribunal. A Notice Of Hearing

For Appellant: NoneFor Respondent: Shri Yogesh Kumar Sharma, Sr. DR
Section 253Section 282

…an Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 7. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 8. Respectfully following the order of ITAT in the case of Multiplan (India) Pvt. Ltd. (supra), the appeal is dismissed for non prosecution with a liberty to assessee to move appropriate application and correct 4 proper he…

Varshney Bhandu Foods Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the assessee is dismissed

ITA 4485/DEL/2013[2009-10]Status: DisposedITAT Delhi05 Jul 2016AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm

For Appellant: NoneFor Respondent: Sh. Shravan Gotru, Sr. DR

…iwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 3 Varshney Bhandu Foods Pvt. Ltd. 7. So, respectfully by following the view taken in the cases cited supra, we dismiss the appeal for non-prosecution. 8. In the result, the appeal filed by the assessee is dismissed. (Order…

Neel Kanth Goods (P) Ltd., Kolkata vs. Income Tax Officer, Ward-1(3), Kolkata

In the result, the appeal of the assessee is dismissed for non-prosecution

ITA 2721/KOL/2013[2005-2006]Status: DisposedITAT Kolkata01 Jul 2016AY 2005-2006

Bench: Hon’Ble Shri M.Balaganesh, Am & Sri S.S.Viswanethra Ravi, Jm ] I.T.A No. 2721/Kol/2013 Assessment Year : 2005-06

For Appellant: NoneFor Respondent: Shri Rajat Kumar Kureel, JCIT, Sr.DR
Section 147

…al. Hence the appeal filed by the assessee is liable to be dismissed for non prosecution. For this view we find support from the following decisions :- 2 Neelkanth Goods (P)Ltd. A.Yr.2005-06 “1. In the case of CIT vs B.N.Bhattachrgee 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.” 2. In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference made at the instance of the assessee in default made following observation in their order…

Pramod Kumar Jhunjhunwala, Kolkata vs. I.T.O WD - 1(1), Kolkata

In the result, the appeal filed by the assessee is dismissed

ITA 2268/KOL/2013[2006-07]Status: DisposedITAT Kolkata28 Jun 2016AY 2006-07

Bench: Shri M. Balaganesh, A.M. & Shri S.S.Viswanethra Ravi, J.M.)

For Appellant: NoneFor Respondent: Smt. Ranu Biswal, JCIT, Sr.DR
Section 143(3)

…iwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 7. So by respectfully following the view taken in the cases cited supra, we dismiss the appeal of the assessee for non-prosecution. Assessment Year: 2006-07 8. In the result, the appeal filed by the assessee is dismissed. Or…

Manmeet Singh, Delhi vs. Ita, New Delhi

In the result, the appeal filed by the assessee is dismissed

ITA 5741/DEL/2014[2009-10]Status: DisposedITAT Delhi28 Jun 2016AY 2009-10

Bench: Sh. N. K. Saini

For Appellant: NoneFor Respondent: Sh. A. Sreenivasa Rao, Sr. DR

…iwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 7. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 3 Manmeet Singh 8. So, respectfully by following the view taken in the cases cited supra, I dismiss the appeal for non-prosecution. The assessee is at liberty to request for setting aside this order by moving an application a…