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    <title>1998 (2) TMI 312 - CEGAT, CALCUTTA</title>
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    <description>A general power of attorney, without specific authority to argue the appeal, did not make Shri A.K. Thakurta an authorised representative before the Tribunal. The record showed repeated absence of a proper representative, despite an earlier adjournment and a direction to be ready on the next date. The Tribunal treated the continued inability to proceed and repeated non-appearance as dilatory conduct and held that the appeal was not being prosecuted. On that basis, it dismissed the appeal for default in appearance and for non-prosecution.</description>
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      <title>1998 (2) TMI 312 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=89756</link>
      <description>A general power of attorney, without specific authority to argue the appeal, did not make Shri A.K. Thakurta an authorised representative before the Tribunal. The record showed repeated absence of a proper representative, despite an earlier adjournment and a direction to be ready on the next date. The Tribunal treated the continued inability to proceed and repeated non-appearance as dilatory conduct and held that the appeal was not being prosecuted. On that basis, it dismissed the appeal for default in appearance and for non-prosecution.</description>
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