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    <description>An appeal must be actively prosecuted, and a forum may dismiss it when the appellant fails to appear or seek adjournment despite notice of hearing. On those facts, the Tribunal treated the assessee as not interested in pursuing the appeal and dismissed it as unadmitted for non-prosecution. It also noted that dismissal for non-appearance is not necessarily final, because the assessee may seek recall of the order by showing sufficient cause for the default.</description>
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      <description>An appeal must be actively prosecuted, and a forum may dismiss it when the appellant fails to appear or seek adjournment despite notice of hearing. On those facts, the Tribunal treated the assessee as not interested in pursuing the appeal and dismissed it as unadmitted for non-prosecution. It also noted that dismissal for non-appearance is not necessarily final, because the assessee may seek recall of the order by showing sufficient cause for the default.</description>
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