Per Bhavnesh Saini, J.M.: This appeal by the assessee is directed against the order of the ld. CIT(A), Jabalpur dated 12 th October, 2010 for the assessment year 2007-08.

2. The assessee was notified the date of hearing through registered post well in advance at the address given in form 36. However, the registered cover returned back to the office of the Tribunal with the remark Addressee left. No other address is reported to the assessee in the office of the Tribunal. None appeared at the time of hearing of appeal nor any adjournment application is received. It, therefore, appears that the assessee is no more interested in prosecuting the appeal. ITA No. 127/Jab./2010 2 Honble Supreme Court in the case of CIT vs. B.N. Bhattachargee and Another, 118 ITR 461 (SC) observed that preferring an appeal means effectively pursuing it. Honble M.P. High Court in the case of Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (MP) dismissed the reference filed by the assessee for not taking necessary steps. Similar view is taken by ITAT, Delhi Bench in the case of Multiplan India Ltd., 38 ITD 320. Considering the above, it appears that the assessee is not interested in prosecuting the appeal. The appeal of the assessee is, therefore, dismissed in limine.

3. In the result, the appeal is dismissed. Order pronounced in the open court. Sd/- Sd/- (T.S. KAPOOR) (BHAVNESH SAINI) Accountant Member Judicial Member *aks/- Copy of the order forwarded to :

1. Appellant

2. Respondent

3. CIT(A), concerned By order

4. CIT, concerned

5. DR, ITAT, Jabalpur

6. Guard file Sr. Private Secretary ITAT, camp at Jabalpur True copy