https://www.taxtmi.com/caselaws?id=461486 Notice of hearing sent by registered post may be treated as served when it is neither returned served nor unserved and sufficient time has elapsed before the hearing, allowing the Tribunal to proceed in the assessee's absence. Where the assessee fails to appear and does not seek adjournment, the Tribunal may treat the appeal as unadmitted and dismiss it for non-prosecution under its rules and inherent powers. Such a dismissal is not necessarily final and may be recalled if the assessee later furnishes a satisfactory explanation for non-appearance and the Bench is satisfied with that explanation. en-us Thu, 03 Dec 2009 00:00:00 +0530 Wed, 09 Apr 2025 09:24:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461486 Notice of hearing sent by registered post may be treated as served when it is neither returned served nor unserved and sufficient time has elapsed before the hearing, allowing the Tribunal to proceed in the assessee's absence. Where the assessee fails to appear and does not seek adjournment, the Tribunal may treat the appeal as unadmitted and dismiss it for non-prosecution under its rules and inherent powers. Such a dismissal is not necessarily final and may be recalled if the assessee later furnishes a satisfactory explanation for non-appearance and the Bench is satisfied with that explanation. Case-Laws Income Tax Thu, 03 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461486