https://www.taxtmi.com/caselaws?id=369475 Non-appearance by the assessee before the ITAT can justify dismissal in limine for non-prosecution where the appeal is not actively pursued. Applying Rule 19 of the ITAT Rules, 1963 and the settled principle that filing an appeal alone does not require merits adjudication, the Tribunal treated absence of representation as showing lack of seriousness in prosecution and found the appeal unfit for substantive hearing. It also noted that restoration may be sought if reasonable cause for non-representation is shown. en-us Thu, 25 Oct 2018 00:00:00 +0530 Sun, 28 Oct 2018 21:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369475 Non-appearance by the assessee before the ITAT can justify dismissal in limine for non-prosecution where the appeal is not actively pursued. Applying Rule 19 of the ITAT Rules, 1963 and the settled principle that filing an appeal alone does not require merits adjudication, the Tribunal treated absence of representation as showing lack of seriousness in prosecution and found the appeal unfit for substantive hearing. It also noted that restoration may be sought if reasonable cause for non-representation is shown. Case-Laws Income Tax Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369475