Calling IP

[CelticNHBlue]

Was thinking about option plays yesterday, with regards to the new NCAA rule, and realized I have developed a habit and wanted to get feedback from others about what they do.

When you are the plate umpire and your base umpire calls an IP (nice and loud and you hear and register the call), do you still make a pitch call if the ball is not hit? Why or why not?

Reason I ask is, if it's just a pitch, the option is obvious, ball and advance (if applicable) so is there really a need to make the call on the pitch. I'm curious about all the rulesets, not just NCAA, about the reasoning why you do or do not, would or would not, make a call.