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    <description>An assessee&#039;s appeal was dismissed for non-prosecution where the record showed no interest in pursuing the matter. The stated principle is that legal remedies assist those who act diligently and not those who sleep on their rights, reflected in the maxim vigilantibus et non dormientibus jura subveniunt. The practical effect is that failure to prosecute an appeal can lead to dismissal without consideration of the merits.</description>
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      <description>An assessee&#039;s appeal was dismissed for non-prosecution where the record showed no interest in pursuing the matter. The stated principle is that legal remedies assist those who act diligently and not those who sleep on their rights, reflected in the maxim vigilantibus et non dormientibus jura subveniunt. The practical effect is that failure to prosecute an appeal can lead to dismissal without consideration of the merits.</description>
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