https://www.taxtmi.com/caselaws?id=196579 The tribunal dismissed the appeal filed by the assessee for non-prosecution as neither the assessee nor any representative appeared during the hearing, and no adjournment was sought. The tribunal applied the principle that the law supports those who are vigilant and cited relevant rules and precedents. The appeal was deemed unadmitted, emphasizing that merely filing an appeal is insufficient; active pursuit is necessary. The assessee was given the opportunity to provide reasons for non-appearance to potentially set aside the order. Ultimately, on 27/07/2016, the tribunal dismissed the appeal due to non-prosecution. en-us Wed, 27 Jul 2016 00:00:00 +0530 Thu, 07 Dec 2017 21:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196579 The tribunal dismissed the appeal filed by the assessee for non-prosecution as neither the assessee nor any representative appeared during the hearing, and no adjournment was sought. The tribunal applied the principle that the law supports those who are vigilant and cited relevant rules and precedents. The appeal was deemed unadmitted, emphasizing that merely filing an appeal is insufficient; active pursuit is necessary. The assessee was given the opportunity to provide reasons for non-appearance to potentially set aside the order. Ultimately, on 27/07/2016, the tribunal dismissed the appeal due to non-prosecution. Case-Laws Income Tax Wed, 27 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196579