https://www.taxtmi.com/caselaws?id=248419 Mere issuance of a hearing notice under Rule 19 of the ITAT Rules, 1963 does not amount to admission of an appeal. Where the appellant fails to appear on the appointed date, the appeal may be treated as defective and unadmitted, consistent with the principle applied in Multiplan. The Tribunal noted that the assessee may still move an application explaining the non-appearance, but persistent absence can justify disposal as unadmitted. en-us Tue, 27 May 2014 00:00:00 +0530 Thu, 12 Jun 2014 10:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248419 Mere issuance of a hearing notice under Rule 19 of the ITAT Rules, 1963 does not amount to admission of an appeal. Where the appellant fails to appear on the appointed date, the appeal may be treated as defective and unadmitted, consistent with the principle applied in Multiplan. The Tribunal noted that the assessee may still move an application explaining the non-appearance, but persistent absence can justify disposal as unadmitted. Case-Laws Income Tax Tue, 27 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248419