2013 (6) TMI 947

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....ENCH Both these appeals are by the assessee against the common order dated 24.10.2012 passed by the ld. CIT(A)-1, Bhopal, on the grounds as detailed in the grounds of appeal. During hearing of this appeal, nobody is present for the assessee whereas Shri R.A. Verma, ld. Sr. DR is present for the revenue. 2. These appeals were filed by the assessee on 7.1.2013 as is evident from order sheet en....

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.... the assessee are liable for dismissal. Our view is supported by the following judicial pronouncements: i) In the case of CIT v. B.N. Bhattachargee and another, reported in 118 ITR 461 (relevant pages 477 and 478) wherein their Lordships have held that: "The appeal does not mean merely filing of the appeal but effectively pursuing it." ii) In the case of Estate of late T....