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Issues: Whether the first appellate authority was justified in dismissing the assessee's appeal on the ground that the revisional order under section 263 had not been challenged, and whether the appeal ought to be restored for decision on merits.
Analysis: The appeal before the first appellate authority had not been decided on merits. The revisional order had set aside the assessment for de novo consideration, but that circumstance did not justify dismissal of the assessee's appeal without examining the merits of the grounds raised. The proper course was to adjudicate the appeal after considering the merits of the case.
Conclusion: The dismissal by the first appellate authority was held to be unjustified, and the matter was restored to that authority for on merits.
Final Conclusion: The assessee obtained a procedural reprieve, with the appeal revived before the first appellate authority for fresh adjudication.
Ratio Decidendi: An appeal cannot be dismissed merely because a revisional order has not been separately challenged where the appeal itself has not been adjudicated on merits; the matter must be decided on the grounds raised.
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