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    <title>2018 (2) TMI 2023 - ITAT AHMEDABAD</title>
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    <description>The Tribunal dismissed the assessee&#039;s appeal in limine for non-prosecution because no one appeared at the hearing and no adjournment application was filed despite service of notice. Relying on the principle applied in Multiplan India, it treated the appeal as not being actively pursued. The Tribunal also noted that the assessee may seek recall of the order if prevented by sufficient cause for non-appearance.</description>
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      <description>The Tribunal dismissed the assessee&#039;s appeal in limine for non-prosecution because no one appeared at the hearing and no adjournment application was filed despite service of notice. Relying on the principle applied in Multiplan India, it treated the appeal as not being actively pursued. The Tribunal also noted that the assessee may seek recall of the order if prevented by sufficient cause for non-appearance.</description>
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