PER ANNAPURNA GUPTA, A..M.: This appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (OSD), Gurgaon dated 18..2.2015 relating to assessment year 2007-08.

2. The appeal of the assessee was fixed for hearing on

20.10.2015 and the same was adjourned to abundant dates either on the request of the Ld. counsel for assessee or for other reasons. Finally, the appeal of the assessee was adjourned to 28.9.2017. However, on the appointed date of hearing i.e. on 28.9.2017, none appeared on behalf of the assessee n o r a n y a p pl i ca t i on wa s m o v ed for a d j ou r nm e nt . It seems that the assessee is not interested in pursuing the appeal and the instant appeal filed by the assessee is liable to be dismissed. 2

3. In our above view, we get support from the decision of the Apex Court in the case of CIT Vs. B.N. Bhattachargee and Another, reported in 118 ITR 461 (relevant pages 477 &

478) wherein their Lordships have held that :

The appeal does not mean merely filing of the appeal but effectively pursuing it.

4. Our view further finds support from the following decisions also :- i) CIT Vs. Multiplan India (P) Ltd., 38 ITD 320 (Del) ii) Estate of late Tukojirao Holkar Vs.CWT, 223 ITR 480 (MP)

5. Respectfully following the decisions (supra), we dismiss the instant appeal filed by the assessee for non- prosecution. We may add that the assessee is at liberty to pray for a recall of the order in case it is serious in pursuing the appeal.

6. In the result, the appeal of the assessee is dismissed. Order pronounced in the open court. Sd/- Sd/- (SANJAY GARG) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 28 th September, 2017 *Rati* Copy to:

1. The Appellant

2. The Respondent

3. The CIT(A)

4. The CIT

5. The DR Assistant Registrar, ITAT, Chandigarh