2017 (8) TMI 1617

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..... Memorandum of appeal despite lapse of substantial time period, can safely be held to be not interested in prosecuting his appeal. We are of the considered view that as the assessee had failed to rectify the defect in the Memorandum of appeal , therefore, the same can safely be characterized as an incomplete and invalid appeal, which thus cannot be proceeded with. We thus in the light of the afo .....

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..... efect within a period of ten days. 3. That the hearing of the appeal was fixed for 14.08.2017, on which date neither the assessee or his authorised representative appeared, nor any request for adjournment of the hearing of the appeal was filed before us. That in all fairness the hearing of the appeal was adjourned to 29.08.2017 and a notice intimating the fresh date of hearing of the appeal was .....

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