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Issues Involved: Non-prosecution of appeal by the assessee.
Summary: The appeal was filed by the assessee against the order of ld. CIT(A)-I, Bhopal, dated 16.12.2011, but during the hearing, nobody appeared on behalf of the assessee. The appeal was fixed for hearing on 8.5.2012, and notice was duly served to the assessee. However, the assessee did not attend the hearing or request an adjournment. The Tribunal noted that the mere filing of an appeal is not sufficient; effective prosecution is also required. Citing relevant judicial pronouncements, the Tribunal emphasized the importance of actively pursuing an appeal. As a result, the appeal filed by the assessee was dismissed for non-prosecution. The Tribunal's decision was based on the principle that the party appealing must actively pursue the case and ensure effective representation. Failure to appear at the hearing or take necessary steps for the case can lead to dismissal of the appeal. The Tribunal referred to previous cases where appeals were dismissed due to the absence of the party or lack of communication regarding adjournment. In this case, since the assessee failed to attend the hearing or provide any explanation for non-appearance, the appeal was deemed liable for dismissal. The Tribunal highlighted the importance of fulfilling the duty to actively prosecute an appeal, beyond just filing it. The decision to dismiss the appeal was made in accordance with legal principles and precedents that emphasize the need for effective representation and participation in the proceedings. The Tribunal's ruling was based on the assessee's failure to attend the hearing or make arrangements for representation, leading to the dismissal of the appeal for non-prosecution.
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