https://www.taxtmi.com/caselaws?id=306726 The ITAT applied Rule 19(2) to dismiss appeals in limine as unadmitted where notices were served but neither the assessee nor its representative appeared or sought adjournment. Relying on prior authority, it held that repeated service would be futile and declined to examine the merits because the dismissal was for non-prosecution, not on substantive grounds. The Tribunal also stated that the order may be recalled if the assessee later furnishes a satisfactory explanation for non-appearance, preserving a limited remedial route for hearing on merits. en-us Wed, 24 Jan 2018 00:00:00 +0530 Wed, 22 Feb 2023 08:49:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306726 The ITAT applied Rule 19(2) to dismiss appeals in limine as unadmitted where notices were served but neither the assessee nor its representative appeared or sought adjournment. Relying on prior authority, it held that repeated service would be futile and declined to examine the merits because the dismissal was for non-prosecution, not on substantive grounds. The Tribunal also stated that the order may be recalled if the assessee later furnishes a satisfactory explanation for non-appearance, preserving a limited remedial route for hearing on merits. Case-Laws Income Tax Wed, 24 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306726