These appeals by the assessee are directed against the order of the CIT, Rajahmundry dated 20.03.2012 for the A.Y. 2007-08 & 2008- 09.
2. In these cases, notice was issued fixing the case for hearing on 2.11.2015 and the notice of hearing was duly sent by Regd. post. However, on 2.11.2015, neither assessee attended nor there was any request for adjournment. In these circumstances, we are of the view that the assessee is not interested in prosecuting his appeal. It has been held by the Hon’ble Supreme Court in the case of B.N. Bhattachargee & Anr., 118 ITR 461 that appeal does not mean only filing of Memo of Appeal but also pursuing it effectively. In cases where the assessee does not want to pursue the appeal, Court/Tribunal have inherent power to dismiss the appeal for non-prosecution, as held by Hon’ble High Court of Mumbai in the case of M/s Chemipol Vs. Union of India in Excise appeal No. 62 of 2009. In view of the ratio laid down by the Hon’ble Courts and also following the decision of the Tribunal in the case of Multiplan (India) Ltd., 38 ITD 320 and Madhya Pradesh High Court in Late Tukojirao Holkar 223 ITR 480 (MP), we dismiss the appeal of the assessee for want of prosecution.
3. In the result, the appeals of the assessee are dismissed. The above order was pronounced in the open court on 6th Nov’15.