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    <title>1994 (9) TMI 208 - CEGAT, CALCUTTA</title>
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    <description>An open-court pronouncement fixing the next hearing date in the presence of the appellant&#039;s advocate was treated as valid notice of hearing. The appellant&#039;s later letter both claimed non-receipt of notice and sought adjournment, creating a self-contradiction that undermined the plea of lack of notice. As no one appeared for the appellant when the matter was called, the Tribunal held the appeal to be in default and found that it had not been prosecuted. The appeal was dismissed for default in appearance and want of prosecution.</description>
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      <title>1994 (9) TMI 208 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=84061</link>
      <description>An open-court pronouncement fixing the next hearing date in the presence of the appellant&#039;s advocate was treated as valid notice of hearing. The appellant&#039;s later letter both claimed non-receipt of notice and sought adjournment, creating a self-contradiction that undermined the plea of lack of notice. As no one appeared for the appellant when the matter was called, the Tribunal held the appeal to be in default and found that it had not been prosecuted. The appeal was dismissed for default in appearance and want of prosecution.</description>
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