Non-prosecution of income tax appeal can justify dismissal in limine when the appellant fails to effectively pursue it.

Under the Income-tax (Appellate Tribunal) Rules, 1963, an appeal may be dismissed in limine where the appellant does not effectively prosecute it. Mere filing of an appeal is not enough; continued absence and failure to appear support dismissal for non-prosecution under Rule 19. The Tribunal therefore treated the non-appearance as a lack of effective prosecution and upheld dismissal in favour of the Revenue.

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Issues: Whether the assessee's appeal could be dismissed in limine for non-prosecution when no one appeared on behalf of the assessee and the appeal was not effectively pursued.

Analysis: The appeal was filed under the Income-tax Act and governed by the Income-tax (Appellate Tribunal) Rules, 1963. Rule 19 was treated as permitting the Tribunal to deal with an appeal where the appellant does not effectively prosecute it. Relying on the cited authorities, the Tribunal held that mere filing of an appeal does not amount to its effective pursuit and that continued absence of the appellant supports dismissal for non-prosecution.

Conclusion: The appeal was liable to be dismissed in limine for non-prosecution, and the dismissal was upheld in favour of the Revenue.

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