2019 (2) TMI 1583

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.... the Assessee : None For the Revenue : 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....

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....e of B.N. Bhttachargee & 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. Theref....

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....d 31/12/2009. 5.1 On appeal before the CIT(A), the CIT(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 thre....