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    <title>2024 (2) TMI 1329 - ITAT AHMEDABAD</title>
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    <description>ITAT Ahmedabad dismissed assessee&#039;s appeal for non-prosecution after multiple adjournments spanning over two years. The assessee failed to appear despite proper service of notices, did not file supporting documents for grounds of appeal, and filed the appeal 790 days late without any condonation petition explaining the delay. The tribunal found the assessee showed no interest in pursuing the appeal and exercised its inherent power to dismiss for non-prosecution, citing that filing an appeal requires effective pursuit, not mere submission.</description>
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      <description>ITAT Ahmedabad dismissed assessee&#039;s appeal for non-prosecution after multiple adjournments spanning over two years. The assessee failed to appear despite proper service of notices, did not file supporting documents for grounds of appeal, and filed the appeal 790 days late without any condonation petition explaining the delay. The tribunal found the assessee showed no interest in pursuing the appeal and exercised its inherent power to dismiss for non-prosecution, citing that filing an appeal requires effective pursuit, not mere submission.</description>
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