https://www.taxtmi.com/caselaws?id=186290 An appeal may be dismissed for non-prosecution where the appellant and counsel fail to appear and no adjournment is sought, as the Tribunal may treat repeated absence as abandonment of the appeal under Rule 19(2) of the Appellate Tribunal Rules. Applying the principle vigilantibus non dormientibus and relying on Multiplan India Limited as illustrative support, the Tribunal noted that the assessee had already obtained repeated adjournments but did not attend on the final date. On those facts, dismissal for non-prosecution was held appropriate. en-us Fri, 08 Oct 2010 00:00:00 +0530 Tue, 13 Sep 2016 16:19:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186290 An appeal may be dismissed for non-prosecution where the appellant and counsel fail to appear and no adjournment is sought, as the Tribunal may treat repeated absence as abandonment of the appeal under Rule 19(2) of the Appellate Tribunal Rules. Applying the principle vigilantibus non dormientibus and relying on Multiplan India Limited as illustrative support, the Tribunal noted that the assessee had already obtained repeated adjournments but did not attend on the final date. On those facts, dismissal for non-prosecution was held appropriate. Case-Laws Income Tax Fri, 08 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186290