https://www.taxtmi.com/caselaws?id=433182 The HC set aside the dismissal of the assessee's appeal and revisional application for non-appearance and restored the appeal for fresh consideration on merits. Although the assessee had been negligent in prosecuting the proceedings, the Court noted that most of the tax demand had already been paid and only a small balance remained outstanding. In the peculiar facts, it granted one final opportunity for the appeal to be heard after notice and directed that failure to appear on the fixed date would permit dismissal for non-prosecution. en-us Tue, 30 Aug 2022 00:00:00 +0530 Mon, 05 Jun 2023 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433182 The HC set aside the dismissal of the assessee's appeal and revisional application for non-appearance and restored the appeal for fresh consideration on merits. Although the assessee had been negligent in prosecuting the proceedings, the Court noted that most of the tax demand had already been paid and only a small balance remained outstanding. In the peculiar facts, it granted one final opportunity for the appeal to be heard after notice and directed that failure to appear on the fixed date would permit dismissal for non-prosecution. Case-Laws VAT and Sales Tax Tue, 30 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433182