Non-prosecution of appeal after non-appearance can justify treating it as unadmitted where the appellant shows no interest.

Where the assessee failed to appear on the fixed hearing date despite notice by registered post, the Tribunal applied Rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1963 and the principle that an appeal may be treated as not admitted if the appellant is not prosecuting it. In the absence of any participation by the assessee, the Tribunal held that the appeal could not be kept alive and treated it as unadmitted. The appeal was dismissed for non-prosecution.

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Issues: Whether the appeal was liable to be treated as unadmitted and dismissed for want of prosecution when the assessee did not appear on the fixed date of hearing.

Analysis: Notice of hearing had been issued by registered post and there was no appearance on behalf of the assessee on the scheduled date. Relying on Rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1963, and the principle that an appeal may be treated as not admitted where the appellant is not interested in prosecuting it, the Tribunal held that the appeal could not be kept alive in the absence of any participation by the assessee.

Conclusion: The appeal was treated as unadmitted and dismissed for non-prosecution.

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