IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B : MUMBAI BEFORE SHRI D. MANMOHAN, (VICE PRESIDENT [MZ]) AND SHRI RAJENDRA SINGH,(ACCOUNTANT MEMBER) ITA NO.5779/MUM/2010 ASSESSMENT YEAR : 2004-05 MILLENNIUM TELECOM LIMITED 10 TH FLOOR, TELEPHONE HOUSE V.S. MARG, PRABHADEVI MUMBAI-400 028. ..( APPELLANT ) P.A. NO. (AADCM 3056 G) VS. INCOME TAX OFFICER WARD -5(2)(3) MUMBAI. ..( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY : SHRI P. K.B. MENON DATE OF HEARING : 9.11.2011 DATE OF PRONOUNCEMENT : 9 TH NOVEMBER, 2011 O R D E R PER RAJENDRA SINGH (AM). THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER D ATED 14.5.2010 OF CIT(A) FOR THE ASSESSMENT YEAR 2004-05. T HE ASSESSEE IN THIS APPEAL HAS RAISED DISPUTES ON SEVERAL GROUNDS. HOW EVER, NO ONE APPEARED TO REPRESENT THE CASE ON BEHALF OF THE ASS ESSEE WHEN THE APPEAL CAME UP FOR HEARING TODAY I.E. 9.11.2011. IN FACT NOTICE OF HEARING SENT BY RPAD HAS BEEN RETURNED BY POSTAL AUTHO RITIES. NOTICE HAD BEEN SENT AT THE ADDRESS GIVEN IN THE MEMORANDUM O F APPEAL. NO ITA NO.5779/M/10 A.Y:04-05 2 CHANGE IN ADDRESS OF THE ASSESSEE HAS BEEN COMMUNICATED TO THE TRIBUNAL. UNDER THESE CIRCUMSTANCES IT CAN REASONABLY BE CO NCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPE AL. THE APPEAL DOES NOT MEAN ONLY FILING OF MEMORANDUM OF AP PEAL BUT ALSO PURSUING IT EFFECTIVELY AS HELD BY HON'BLE SUPREME COUR T IN CASE OF B.N. BHATACHARJEE AND ANR. (118 ITR 461) (AT PAGES 47 7/478). IN SUCH CASES WHERE AN APPELLANT IS NOT INTERESTED IN PROSECUT ION OF APPEAL COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE PROCEEDINGS FOR NON-PROSECUTION AS HELD BY HONBLE HIGH COURT OF MUM BAI IN CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL N O.62/2009. ON THE FACTS OF THIS CASE WE ARE CONVINCED THAT THE ASSESSEE IS N OT INTERESTED IN PURSUING THE APPEAL. WE, THEREFORE, DI SMISS THE APPEAL OF THE ASSESSEE AS UNADMITTED. 2. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 9.11.2011 SD/- SD/- (D. MANMOHAN) (RAJENDRA SINGH ) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI, DATED: 9.11.2011. JV. ITA NO.5779/M/10 A.Y:04-05 3 COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.