Alleged counsel concession could not defeat the statutory right of appeal; matters had to be decided on merits.

The appellate authority could not dismiss the assessee's appeals on the basis of an alleged concession by counsel that delay was without reasonable cause, where the affidavit of counsel and the assessee's denial showed that the authority acted under a misapprehension of fact. A supposed admission could not finally determine the matter without adjudication on the merits, and the assessee's statutory right of appeal remained intact. The dismissal was therefore unsustainable, and the appeals were to be restored for fresh decision on merits in accordance with law.

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Issues: Whether the appellate authority was justified in dismissing the assessee's appeals on the basis of an alleged concession by counsel that the delay in filing the returns was without reasonable cause, and whether the appeals ought to have been decided on merits.

Analysis: The record, including the affidavit filed by the assessee's counsel and the assessee's denial, showed that the appellate authority acted under a misapprehension of fact regarding the alleged admission. A matter decided on a supposed concession could not be treated as finally concluded without an adjudication on the merits, and the assessee's statutory right of appeal remained available.

Conclusion: The dismissal of the appeals could not be sustained, and the matters had to be restored for fresh decision on merits in accordance with law.

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