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    <title>2018 (8) TMI 1195 - ITAT DELHI</title>
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    <description>The appeal filed by the assessee against the CIT(A)&#039;s order for Assessment Year 2007-08 was dismissed for nonprosecution as the assessee and their representative failed to appear despite receiving the hearing notice. Despite previous restoration of the appeal, the Tribunal emphasized the need for active pursuit of appeals and cited precedents where non-appearance led to dismissal. The Tribunal held that the court is not obliged to proceed if a party fails to participate. Therefore, the appeal was dismissed on 17th August 2018 due to the assessee&#039;s lack of interest in pursuing the matter.</description>
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      <title>2018 (8) TMI 1195 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=365723</link>
      <description>The appeal filed by the assessee against the CIT(A)&#039;s order for Assessment Year 2007-08 was dismissed for nonprosecution as the assessee and their representative failed to appear despite receiving the hearing notice. Despite previous restoration of the appeal, the Tribunal emphasized the need for active pursuit of appeals and cited precedents where non-appearance led to dismissal. The Tribunal held that the court is not obliged to proceed if a party fails to participate. Therefore, the appeal was dismissed on 17th August 2018 due to the assessee&#039;s lack of interest in pursuing the matter.</description>
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