https://www.taxtmi.com/caselaws?id=459793 Failure to appear at multiple hearings despite service of notice justified dismissal of the appeal for non-prosecution and treatment of the appeal as unadmitted under Rule 19(2) of the ITAT Rules. The Tribunal applied the principle that the law aids the vigilant, holding that filing an appeal alone is insufficient without effective prosecution. It also noted that the assessee may seek recall by filing an application under the proviso to Rule 24 explaining the non-appearance. en-us Tue, 30 Apr 2019 00:00:00 +0530 Sat, 28 Dec 2024 00:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459793 Failure to appear at multiple hearings despite service of notice justified dismissal of the appeal for non-prosecution and treatment of the appeal as unadmitted under Rule 19(2) of the ITAT Rules. The Tribunal applied the principle that the law aids the vigilant, holding that filing an appeal alone is insufficient without effective prosecution. It also noted that the assessee may seek recall by filing an application under the proviso to Rule 24 explaining the non-appearance. Case-Laws Income Tax Tue, 30 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459793