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    <description>Effective pursuit of an income-tax appeal requires the appellant to appear or seek adjournment after notice. Unexplained non-appearance and failure to request adjournment may justify dismissal for non-prosecution, reflecting the principle that filing an appeal alone is insufficient. Tribunal practice may treat an unattended appeal as unadmitted under its procedural rules. A party dismissed for default may seek recall by showing just cause, with any recall request determined according to law.</description>
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