https://www.taxtmi.com/caselaws?id=465934 Dismissal for non-prosecution was entered because notice was not served on the unserved respondent-assessee; the decision leaves the substantive question open but prescribes that if the Revenue obtains a fresh address for the respondent-assessee and files an application to restore the appeal within three months, that restoration application shall be considered according to law and on its merits. The operative effect is that appeals remain dismissed for want of service unless timely restoration is sought upon procurement of a fresh address, whereupon the court will adjudicate restoration merits afresh. en-us Wed, 15 Apr 2015 00:00:00 +0530 Thu, 15 Jan 2026 18:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465934 Dismissal for non-prosecution was entered because notice was not served on the unserved respondent-assessee; the decision leaves the substantive question open but prescribes that if the Revenue obtains a fresh address for the respondent-assessee and files an application to restore the appeal within three months, that restoration application shall be considered according to law and on its merits. The operative effect is that appeals remain dismissed for want of service unless timely restoration is sought upon procurement of a fresh address, whereupon the court will adjudicate restoration merits afresh. Case-Laws Income Tax Wed, 15 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465934