Appeal Dismissed for Non-Prosecution: Appellant Failed Mandatory E-Filing and Missed Tribunal Hearing; No Legal Errors Found by ITAT.

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....Dismissal of appeal for non-prosecution - non filing of compulsory e-filing of appeal despite notice - assessee failed to appear before the Tribunal on the date of hearing - appellant cannot take benefit of ones own inaction - the orders passed by the ITAT is neither perverse nor erroneous - No substantial question of law would arise.....