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2015 (2) TMI 1236 - AT - Income TaxNon prosecution of appeal - Held that - The record reveals that earlier the notice was served upon the assessee and the appeals were adjourned on the request of the learned counsel for assessee. Thereafter the appeals were again taken up for hearing and the assessee was notified the date of hearing through registered post. The registered post did not return back to the office of the Tribunal and, therefore, deemed to be served upon the assessee in ordinary course. But despite service of notice, none appeared on behalf of the assessee at the time of hearing of the appeals. It, therefore, appears that the assessee is no more interested in prosecuting the appeals. Therefore, the appeals of the assessee are liable to be dismissed. The laws aid those who are vigilant, not those who sleep upon their rights. Thus we dismiss the appeals filed by the assessee for non prosecution.
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