Appellate authority erred in dismissing appeal solely on ground...

Appellate authority erred in dismissing appeal solely on ground of lack of authorisation of signatory, without affording opportunity to establish authorisation or provide resolution conferring necessary powers. Such denial violates principles of natural justice, fair play, and unduly burdens court's docket. Impugned order set aside, appeal restored for fresh consideration on merits as per law by Commissioner (Appeals). Dismissal shortcut disapproved, appellants entitled to substantive adjudication.