2011 (5) TMI 1127

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....ER PER BENCH These appeals filed by the assessee, are directed against the impugned order dated 26th February 2010, passed by the Commissioner (Appeals)-XXXVI, Mumbai, for assessment years 2001-02 to 2007-08 respectively. 2. Before us, when these cases were called for hearing, none appeared on behalf of the assessee despite issuance of notice by RPAD. On the earlier occasion also, when these a....

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.... or tribunal has an inherent power to dismiss a proceeding for non-prosecution when the petition / appellant before it does not wish to prosecute the proceedings. In such a situation, unless the statute clearly requires the court or tribunal to hear the appeal / proceeding and decide it on merits, it can dismiss the appeal / proceeding for." The Delhi Bench of this Tribunal in M/s. Multiplan Ind....