Commissioner Of Income Tax (Central) ... vs B. N.Bhattacharjee & Anr on 4 May, 1979
2. None appeared on behalf of the assessee. The notice of hearing was sent to
the assessee by Registered Post as per the address given in column no.10 of Form
No.36 which has come back un-served with the postal remark "not claimed". No
information regarding change of address is available on record. From this, it is
reasonable to infer that the assessee is not serious to pursue its case. Hon'ble
Supreme Court in the case of CIT vs. B.N. Bhattachargee and Another, 118 ITR
461(SC) observed that preferring an appeal means effectively pursuing it. Hon'ble
M.P. High Court in the case of Estate of Late Tukojirao Holkar vs. CWT, 223 ITR
ITA No.1469/Ahd/2017
Assessment Year: 2013-14
Page 2 of 2
480(M.P.) dismissed the reference filed by the assessee for not taking necessary
steps. Similar view is taken by I.T.A.T., Delhi Bench in the case of Multiplan India
Ltd., 38 ITD 320. Considering the above, it appears that the assessee is not
interested in prosecuting its appeal. We, therefore, dismiss the appeal filed by the
assessee for non-prosecution.