https://www.taxtmi.com/caselaws?id=459792 A party that fails to appear on the fixed hearing date after notice, without seeking adjournment, may have its appeal treated as un-admitted and dismissed in limine for non-prosecution. The Tribunal noted that service of notice does not itself amount to admission of the appeal for hearing and that it has power to dismiss appeals where there is non-appearance or failure to prosecute. The dismissal was qualified by liberty to seek recall if the assessee later provides a satisfactory explanation for non-appearance and the Bench accepts it, in which event the appeal may be restored for adjudication. en-us Wed, 07 Oct 2015 00:00:00 +0530 Sat, 28 Dec 2024 00:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459792 A party that fails to appear on the fixed hearing date after notice, without seeking adjournment, may have its appeal treated as un-admitted and dismissed in limine for non-prosecution. The Tribunal noted that service of notice does not itself amount to admission of the appeal for hearing and that it has power to dismiss appeals where there is non-appearance or failure to prosecute. The dismissal was qualified by liberty to seek recall if the assessee later provides a satisfactory explanation for non-appearance and the Bench accepts it, in which event the appeal may be restored for adjudication. Case-Laws Income Tax Wed, 07 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459792