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    <title>2017 (8) TMI 1682 - ITAT KOLKATA</title>
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    <description>Repeated non-appearance despite service of three hearing notices led the ITAT Kolkata to treat the assessee as having failed to prosecute the appeals. Applying the settled principle that an appellate forum may dismiss proceedings in limine when the appellant does not pursue them, the Tribunal held that dismissal for want of prosecution was justified and exercised its power to dispose of the appeals without examining the merits. The appeals for assessment years 2010-11 and 2011-12 were accordingly dismissed in limine for want of prosecution.</description>
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      <title>2017 (8) TMI 1682 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=304815</link>
      <description>Repeated non-appearance despite service of three hearing notices led the ITAT Kolkata to treat the assessee as having failed to prosecute the appeals. Applying the settled principle that an appellate forum may dismiss proceedings in limine when the appellant does not pursue them, the Tribunal held that dismissal for want of prosecution was justified and exercised its power to dispose of the appeals without examining the merits. The appeals for assessment years 2010-11 and 2011-12 were accordingly dismissed in limine for want of prosecution.</description>
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