https://www.taxtmi.com/caselaws?id=282988 Where a hearing notice is duly served by registered post acknowledgment due and the assessee still fails to appear, the Tribunal may treat the appeal as not being actively prosecuted and dismiss it as infructuous. The document notes that the Bangalore ITAT relied on earlier authorities, including CIT v. Multiplan India P. Ltd. and Estate of late Tukoji Rao Holkar v. CWT, to support dismissal for non-prosecution when no one appeared on the scheduled hearing date. The practical effect is that non-appearance after valid service can result in dismissal of the appeal without examination of the merits. en-us Mon, 04 Jan 2016 00:00:00 +0530 Mon, 02 Sep 2019 17:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282988 Where a hearing notice is duly served by registered post acknowledgment due and the assessee still fails to appear, the Tribunal may treat the appeal as not being actively prosecuted and dismiss it as infructuous. The document notes that the Bangalore ITAT relied on earlier authorities, including CIT v. Multiplan India P. Ltd. and Estate of late Tukoji Rao Holkar v. CWT, to support dismissal for non-prosecution when no one appeared on the scheduled hearing date. The practical effect is that non-appearance after valid service can result in dismissal of the appeal without examination of the merits. Case-Laws Income Tax Mon, 04 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282988