https://www.taxtmi.com/caselaws?id=458029 Repeated adjournment requests must be satisfactorily explained, and the opportunity to be heard is not an absolute right to seek delay. Where an assessee had already been granted earlier adjournments but failed to appear again, filed only a vague email seeking further time, and produced no paper book or written submissions, the Tribunal treated the conduct as non-prosecution and an abuse of the adjournment process. It applied the principle that casual or persistent non-appearance can justify summary dismissal and declined to admit the appeal, dismissing it in limine. en-us Tue, 22 Aug 2023 00:00:00 +0530 Wed, 18 Dec 2024 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458029 Repeated adjournment requests must be satisfactorily explained, and the opportunity to be heard is not an absolute right to seek delay. Where an assessee had already been granted earlier adjournments but failed to appear again, filed only a vague email seeking further time, and produced no paper book or written submissions, the Tribunal treated the conduct as non-prosecution and an abuse of the adjournment process. It applied the principle that casual or persistent non-appearance can justify summary dismissal and declined to admit the appeal, dismissing it in limine. Case-Laws Income Tax Tue, 22 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458029