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    <title>2011 (2) TMI 1561 - ITAT MUMBAI</title>
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    <description>The appeal before ITAT MUMBAI against the order passed by CIT(A)-XXI for the Assessment Year 2005-06 was dismissed for non-prosecution as the assessee failed to appear or seek adjournment. Citing precedent, the Tribunal held that appeals must be not only filed but also actively pursued. The Tribunal, following the Bombay High Court&#039;s ruling, dismissed the appeal as unadmitted due to the assessee&#039;s lack of interest. However, the assessee was granted the opportunity to request a recall of the order if a valid reason for non-appearance existed.</description>
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