Appellate authority cannot dismiss for non-appearance without express procedural power; the appeal must be decided on record.

An appellate authority cannot dismiss an appeal for default of appearance unless the governing procedural rules expressly confer that power; in the absence of such enabling authority, it must decide the matter on the available record or grant adjournment where warranted. The dismissal for default was therefore without jurisdiction, the appellate order was set aside, and the matter was remanded for disposal according to law.

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Issues: Whether the Collector (Appeals) had jurisdiction to dismiss the appeal for default of appearance, and whether the impugned appellate order could be sustained.

Analysis: The procedural scheme governing appeals before the Collector (Appeals) contained no provision authorising dismissal of an appeal merely because the appellant did not appear. In the absence of such enabling power, the appellate authority was required to decide the matter on the material available on record, unless an adjournment was warranted. The absence of jurisdiction was also accepted on behalf of the Department.

Conclusion: The dismissal for default was without jurisdiction and could not stand.

Final Conclusion: The appellate order was set aside and the matter was remanded to the Collector (Appeals) for disposal according to law.

Ratio Decidendi: An appellate authority cannot dismiss an appeal for default of appearance unless the governing procedural rules expressly confer such power; in the absence of that authority, it must decide the appeal on the record.

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