https://www.taxtmi.com/caselaws?id=194655 Where the assessee failed to appear on the fixed hearing date despite notice by registered post, the Tribunal applied Rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1963 and the principle that an appeal may be treated as not admitted if the appellant is not prosecuting it. In the absence of any participation by the assessee, the Tribunal held that the appeal could not be kept alive and treated it as unadmitted. The appeal was dismissed for non-prosecution. en-us Tue, 30 Nov 2010 00:00:00 +0530 Mon, 18 Sep 2017 12:29:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194655 Where the assessee failed to appear on the fixed hearing date despite notice by registered post, the Tribunal applied Rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1963 and the principle that an appeal may be treated as not admitted if the appellant is not prosecuting it. In the absence of any participation by the assessee, the Tribunal held that the appeal could not be kept alive and treated it as unadmitted. The appeal was dismissed for non-prosecution. Case-Laws Income Tax Tue, 30 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194655