https://www.taxtmi.com/caselaws?id=282099 An appeal requires active prosecution, and appellate fora may dismiss proceedings for want of prosecution when the appellant fails to appear after due notice and does not seek adjournment. The Tribunal found that notice of hearing had been duly sent by registered post, yet the assessee neither attended nor requested an adjournment. Applying the settled principle and cited authorities, it exercised its inherent power to dismiss the appeal for non-prosecution. en-us Thu, 29 Dec 2016 00:00:00 +0530 Mon, 22 Jul 2019 06:26:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282099 An appeal requires active prosecution, and appellate fora may dismiss proceedings for want of prosecution when the appellant fails to appear after due notice and does not seek adjournment. The Tribunal found that notice of hearing had been duly sent by registered post, yet the assessee neither attended nor requested an adjournment. Applying the settled principle and cited authorities, it exercised its inherent power to dismiss the appeal for non-prosecution. Case-Laws Income Tax Thu, 29 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282099