itat hearing procedure

[satbir singhwahi]

We had filed appeal with ITAT , on 1st hearing certain defects in grounds of appeal were pointed , so we amended the ground of appeal and filed with ITAT. Later paper book and written submissions was sent by registered post. And request was made to waive personal presence and decide the case as per written submissions and paper book . Now to our surprise the ITAT has dismissed the appeal for non presence.

Kindly guide what best we can do.

AI Summary

Procedural fairness: failure to attend can lead to dismissal even when paper submissions were filed and waiver sought.
Whether a tribunal may dismiss an appeal for non appearance despite receipt of written submissions and a paper book; tribunals generally require physical presence to afford the opportunity to defend and to address revenue arguments, and an appellant requesting decision on written submissions should obtain an explicit waiver or acceptance from the tribunal, otherwise non attendance may lead to dismissal for non prosecution.