https://www.taxtmi.com/caselaws?id=291779 The ITAT dismissed the assessee's appeal concerning a Rs. 25,25,000 addition under section 68 of the Income Tax Act, 1961, due to non-appearance. Despite notices, the assessee failed to provide an alternate address, leading the Tribunal to treat the appeal as unadmitted under rule 19(2) of the ITAT Rules. The Tribunal emphasized the necessity of active participation in legal proceedings, referencing prior judgments that underscore the dismissal of appeals for non-prosecution. The assessee retains the option to seek reinstatement by explaining the non-appearance, aligning with procedural rules. en-us Mon, 13 Jun 2016 00:00:00 +0530 Wed, 13 Nov 2024 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291779 The ITAT dismissed the assessee's appeal concerning a Rs. 25,25,000 addition under section 68 of the Income Tax Act, 1961, due to non-appearance. Despite notices, the assessee failed to provide an alternate address, leading the Tribunal to treat the appeal as unadmitted under rule 19(2) of the ITAT Rules. The Tribunal emphasized the necessity of active participation in legal proceedings, referencing prior judgments that underscore the dismissal of appeals for non-prosecution. The assessee retains the option to seek reinstatement by explaining the non-appearance, aligning with procedural rules. Case-Laws Income Tax Mon, 13 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291779