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    <title>2018 (11) TMI 1613 - ITAT BANGALORE</title>
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    <description>The ITAT dismissed the assessee&#039;s appeal for non-prosecution after no one appeared at the hearing despite service of notice by registered post, treating the appeal as infructuous because the assessee was not interested in pursuing it. The order relied on Multiplan India P. Ltd. and Estate of late Tukoji Rao Holkar to support dismissal where an appellant fails to prosecute the matter. The substantive tax dispute was not examined on merits, and the appeal was dismissed.</description>
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      <description>The ITAT dismissed the assessee&#039;s appeal for non-prosecution after no one appeared at the hearing despite service of notice by registered post, treating the appeal as infructuous because the assessee was not interested in pursuing it. The order relied on Multiplan India P. Ltd. and Estate of late Tukoji Rao Holkar to support dismissal where an appellant fails to prosecute the matter. The substantive tax dispute was not examined on merits, and the appeal was dismissed.</description>
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