Restoration of appeal for merits despite non-appearance, where prior tax demand payment and final opportunity justified interference.

The HC set aside the dismissal of the assessee's appeal and revisional application for non-appearance and restored the appeal for fresh consideration on merits. Although the assessee had been negligent in prosecuting the proceedings, the Court noted that most of the tax demand had already been paid and only a small balance remained outstanding. In the peculiar facts, it granted one final opportunity for the appeal to be heard after notice and directed that failure to appear on the fixed date would permit dismissal for non-prosecution.

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Issues: Whether the dismissal of the assessee's appeal and revisional application for non-appearance warranted interference and restoration of the appeal for fresh adjudication on merits.

Analysis: The appellant had not been diligent in prosecuting the proceedings before the appellate and revisional authorities, and that conduct was not approved. At the same time, the assessment records disclosed that most of the tax demand had already been paid and only a small balance remained due. In the peculiar facts, the Court considered it to grant one last opportunity so that the appeal could be heard on merits by the appellate authority. The Court also directed that if the appellant failed to appear on the fixed date, the appellate authority would be entitled to dismiss the appeal for non-prosecution.

Conclusion: The dismissal orders were set aside and the appeal was restored to the file of the appellate authority for fresh consideration after notice and hearing.

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