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<h1>Appeal Dismissed for Non-Appearance in Tax Dispute</h1> The appeal filed by the assessee against the CIT(A)'s order for Assessment Year 2007-08 was dismissed for nonprosecution as the assessee and their ... Non-prosecution of appeal by the appellant assessee - the matter was adjourned many a times including once at the request of the assessee. In these circumstances, it appears that the assessee is not interested in prosecuting his appeal. - the appeal filed by the assessee is dismissed for non prosecution. Issues: Non-appearance of the assessee leading to dismissal of the appeal for nonprosecution.Analysis:- The appeal was filed by the assessee against the order passed by the CIT(A) for Assessment Year 2007-08.- During the hearing, neither the assessee nor any representative appeared, and no adjournment application was filed.- The notice of hearing was not returned unserved, indicating that the assessee had received it.- This was a recalled matter where the appeal was previously dismissed due to non-appearance but was restored on a Miscellaneous Application filed by the assessee.- Despite multiple adjournments, including one requested by the assessee, it was evident that the assessee was not interested in pursuing the appeal.- The Tribunal cited previous decisions to support the view that merely filing an appeal is not enough; it must be effectively pursued.- Referring to precedents, the Tribunal highlighted that if a party fails to appear or take necessary steps, the court is not obligated to proceed with the case.- In a similar case, the Tribunal had treated an appeal as unadmitted when the revenue/appellant did not appear without providing any reason.- Consequently, the appeal filed by the assessee was dismissed for nonprosecution, as it was clear that the assessee had no intention to pursue the matter.- The decision to dismiss the appeal was pronounced in open court on 17th August 2018.This detailed analysis of the judgment showcases how the non-appearance of the assessee led to the dismissal of the appeal for nonprosecution, with references to legal principles and precedents supporting the Tribunal's decision.
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