https://www.taxtmi.com/caselaws?id=247773 An appeal may be treated as unadmitted and dismissed in limine where the appellant fails to pursue it, no one appears despite repeated calls, and the address furnished in the memorandum is defective or no longer valid. Applying Rule 19 of the ITAT Rules, 1963, the Tribunal noted that mere issuance of notice does not itself admit an appeal; proper prosecution and a workable address remain necessary. As the notice returned with the remark that the assessee had left without address and no adjournment was sought, the appeal was dismissed in limine, with liberty to rectify the defect and make an appropriate application. en-us Tue, 13 May 2014 00:00:00 +0530 Thu, 22 May 2014 08:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247773 An appeal may be treated as unadmitted and dismissed in limine where the appellant fails to pursue it, no one appears despite repeated calls, and the address furnished in the memorandum is defective or no longer valid. Applying Rule 19 of the ITAT Rules, 1963, the Tribunal noted that mere issuance of notice does not itself admit an appeal; proper prosecution and a workable address remain necessary. As the notice returned with the remark that the assessee had left without address and no adjournment was sought, the appeal was dismissed in limine, with liberty to rectify the defect and make an appropriate application. Case-Laws Income Tax Tue, 13 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247773