https://www.taxtmi.com/caselaws?id=64474 ITAT held that, in terms of Rule 19 of the Appellate Tribunal Rules, 1963, mere issue of notice of hearing does not amount to admission of the appeal under s. 253. As the appellant-Revenue neither appeared on the fixed date nor sought adjournment, and had furnished an incorrect address for the respondent leading to non-service, the Tribunal was justified in treating the appeal as unadmitted and dismissing it. The contention that Rule 24 required disposal on merits after hearing the respondent was rejected, as Rule 24 presupposes an admitted appeal. No referable question of law arose and the application was dismissed. en-us Mon, 27 May 1991 00:00:00 +0530 Mon, 08 Dec 2025 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64474 ITAT held that, in terms of Rule 19 of the Appellate Tribunal Rules, 1963, mere issue of notice of hearing does not amount to admission of the appeal under s. 253. As the appellant-Revenue neither appeared on the fixed date nor sought adjournment, and had furnished an incorrect address for the respondent leading to non-service, the Tribunal was justified in treating the appeal as unadmitted and dismissing it. The contention that Rule 24 required disposal on merits after hearing the respondent was rejected, as Rule 24 presupposes an admitted appeal. No referable question of law arose and the application was dismissed. Case-Laws Income Tax Mon, 27 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64474