Dismissal for non-prosecution set aside; appeal remitted for fresh merits-based consideration.

An appeal dismissed for non-prosecution was held unsuitable to stand where the justice-oriented approach favoured a merits-based hearing. The High Court set aside the appellate order and remitted the matter to the Appellate Authority for fresh consideration in accordance with law, giving the assessee another opportunity to prosecute the appeal. The operative point is that dismissal for default should not be maintained where a further hearing on merits is considered appropriate and no final adjudication on the merits has occurred.

---

---

Issues: Whether the order in appeal dismissing the assessee's appeal for non-prosecution should be set aside and the matter remitted for reconsideration.

Analysis: The appeal before the Appellate Authority had been dismissed for non-prosecution. The Court considered it appropriate, in a justice-oriented approach, to afford the appellant another opportunity to prosecute the appeal on merits instead of allowing the dismissal to stand.

Conclusion: The order in appeal was set aside and the matter was remitted to the Appellate Authority for fresh consideration in accordance with law.

---