https://www.taxtmi.com/caselaws?id=281976 Non-appearance at the hearing and failure to rectify the defect memo led the Tribunal to infer that the assessee had abandoned the appeal. Applying Rule 19(2) of the ITAT Rules and relying on precedent permitting summary disposal where prosecution is not pursued, the Tribunal dismissed the appeal for want of prosecution. The operative effect was that the appeal was not entertained on merits because the assessee did not appear, seek adjournment, or cure the filing defect. en-us Wed, 27 Dec 2017 00:00:00 +0530 Tue, 16 Jul 2019 07:43:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281976 Non-appearance at the hearing and failure to rectify the defect memo led the Tribunal to infer that the assessee had abandoned the appeal. Applying Rule 19(2) of the ITAT Rules and relying on precedent permitting summary disposal where prosecution is not pursued, the Tribunal dismissed the appeal for want of prosecution. The operative effect was that the appeal was not entertained on merits because the assessee did not appear, seek adjournment, or cure the filing defect. Case-Laws Income Tax Wed, 27 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281976