Appellate authority must decide tax appeals on merits, not dismiss them for non-prosecution; matter restored for fresh adjudication.

The first appellate authority cannot dismiss an assessee's appeal merely for non-prosecution or repeated adjournments; it must examine each ground raised and decide the appeal on merits. The appellate scheme requires a reasoned disposal of the substantive issues, not termination for want of prosecution. The Tribunal therefore set aside the ex parte dismissal and restored the matter to the first appellate authority for fresh adjudication in accordance with law.

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Issues: Whether the first appellate authority could dismiss the assessee's appeal for non-prosecution instead of deciding the grounds on merits, and whether the matter should be restored for fresh disposal.

Analysis: The appeal arose from an ex parte order by the first appellate authority dismissing the assessee's appeal because of repeated adjournments. The Tribunal held that the appellate authority was required to examine each ground raised and dispose of the appeal on merits, and that the appellate framework did not permit dismissal merely for want of prosecution.

Conclusion: The impugned order was set aside and the appeal was restored to the first appellate authority for fresh disposal in accordance with law.

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