https://www.taxtmi.com/caselaws?id=376037 An ITAT Delhi note explains that an appeal may be dismissed in limine for non-prosecution where the assessee remains absent and does not actively pursue the matter. Referring to Rule 19 of the ITAT Rules, 1963, it states that merely filing an appeal is not enough; effective prosecution requires appearance and assistance to the Tribunal. On that basis, where the appellant does not participate in the proceedings, the appeal may be disposed of for want of prosecution, and in the noted instance the appeal was dismissed in limine. en-us Wed, 20 Feb 2019 00:00:00 +0530 Fri, 01 Mar 2019 07:47:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376037 An ITAT Delhi note explains that an appeal may be dismissed in limine for non-prosecution where the assessee remains absent and does not actively pursue the matter. Referring to Rule 19 of the ITAT Rules, 1963, it states that merely filing an appeal is not enough; effective prosecution requires appearance and assistance to the Tribunal. On that basis, where the appellant does not participate in the proceedings, the appeal may be disposed of for want of prosecution, and in the noted instance the appeal was dismissed in limine. Case-Laws Income Tax Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376037