https://www.taxtmi.com/caselaws?id=293687 Where hearing notice sent by registered post is returned unserved as "Left", the assessee does not appear, seeks no adjournment and fails to furnish a current address, the Tribunal may dismiss the appeal for non-prosecution. The cited principle was applied to treat the absence of representation and lack of cooperation as indicating unwillingness to prosecute the matter. The dismissal was accompanied by an express liberty for the assessee to seek recall of the order on showing sufficient cause for non-appearance. en-us Fri, 12 Dec 2014 00:00:00 +0530 Wed, 24 Feb 2021 20:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293687 Where hearing notice sent by registered post is returned unserved as "Left", the assessee does not appear, seeks no adjournment and fails to furnish a current address, the Tribunal may dismiss the appeal for non-prosecution. The cited principle was applied to treat the absence of representation and lack of cooperation as indicating unwillingness to prosecute the matter. The dismissal was accompanied by an express liberty for the assessee to seek recall of the order on showing sufficient cause for non-appearance. Case-Laws Income Tax Fri, 12 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293687