https://www.taxtmi.com/caselaws?id=275973 An appeal must be effectively prosecuted, and mere filing is insufficient where the appellant does not appear despite service of notice and files no adjournment request. Relying on precedent on abandonment and non-prosecution, the Tribunal applied the presumption that the assessee was not interested in pursuing the matter. On that basis, the appeal was not admitted and was dismissed in limine for non-prosecution. The note reflects the settled principle that failure to prosecute an appeal can justify summary dismissal when the record shows non-appearance without explanation. en-us Fri, 11 Jun 2010 00:00:00 +0530 Wed, 24 Oct 2018 14:27:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275973 An appeal must be effectively prosecuted, and mere filing is insufficient where the appellant does not appear despite service of notice and files no adjournment request. Relying on precedent on abandonment and non-prosecution, the Tribunal applied the presumption that the assessee was not interested in pursuing the matter. On that basis, the appeal was not admitted and was dismissed in limine for non-prosecution. The note reflects the settled principle that failure to prosecute an appeal can justify summary dismissal when the record shows non-appearance without explanation. Case-Laws Income Tax Fri, 11 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275973