Appeal does not mean merely filing of the appeal but effectively pursuing it

Chadha Finlease Ltd. Vs. ACIT (ITAT Delhi) –  At the time of hearing of the appeal, neither the assessee nor any of his authorized representative were present, although, the last notice for hearing the appeal on 11.08.2011 was sent at the address given by the assessee in form no.36. The same has not returned unserved. It is thus inferred that the assessee is not interested in pursuing the appeal. The appeal of the assessee is, therefore, dismissed as unadmitted.

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