2019 (2) TMI 1583

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....ue : Shri YVST Sai ORDER PER S. RIFAUR RAHMAN, A.M.: ITA No. 921/Hyd/2018. This appeal of the assessee is directed against the order of dated 14/02/2017 of CIT(A) - 5, Hyderabad, passed u/s 155 of the Income-tax Act, 1961 (in short 'the Act') for AY 2007-08. 2. When the appeal was posted earlier on four occasions from 28/09/2018 to 04/01/19, none appeared on behalf of the assessee. When the a....

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....eal 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. Therefore, respectfully following the decision of the Tri....

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....IT(A) vide his order dated 28/03/2014, deleted the additions towards estimation of income on work in progress of Rs. 1,12,13,935/- and Rs. 4,01,60,343/- addition u/s 40(a)(ia). With reference to the addition of Rs. 2,39,62,500/-, the CIT(A) directed the AO to examine the contention of the assessee with reference to unexplained income from three creditors and after ensuring that the confirmation le....