Appellate tribunal must decide on merits and give reasons; appeal cannot be rejected solely for the appellant's absence.

An appellate tribunal exercising final fact-finding and law-appellate jurisdiction must independently examine the record, apply its mind to the controversy, and record reasons even if the appellant is absent. Disposal of an appeal solely for non-appearance, without a merits-based determination, is a failure to perform the statutory duty expected of the tribunal. Applying section 11(8) of the U.P. Sales Tax Act, the HC set aside the tribunal's order and directed a fresh rehearing on proper notice and decision on merits in accordance with law.

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Issues: Whether the Tribunal could dispose of the assessee's appeal merely because the assessee was absent, without independently examining the record and recording reasons.

Analysis: The Tribunal, being the final fact-finding and appellate authority, was required to apply its mind to the appeal and decide it on merits even in the absence of the appellant. A disposal based only on non-appearance, without a reasoned consideration of the controversy, amounted to a failure to perform the statutory duty expected of the Tribunal. The matter also required consideration in the light of section 11(8) of the U.P. Sales Tax Act.

Conclusion: The Tribunal's order could not be sustained and was set aside. The appeal was directed to be reheard after proper notice and decided afresh on merits in accordance with law.

Final Conclusion: The assessee obtained a substantive procedural relief, and the matter was sent back for fresh adjudication by the Tribunal.

Ratio Decidendi: An appellate tribunal entrusted with final fact and law adjudication must decide the appeal on merits and give reasons, and cannot dispose of it solely on the ground of the appellant's absence.

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