Appellate authorities must decide appeals on their merits and...

Appellate authorities must decide appeals on their merits and address the grounds raised, even where the assessee does not participate after notice. Ex parte disposal may rest on the material on record, but summary dismissal for non-prosecution without a reasoned, speaking adjudication is impermissible. Appellate orders concerning assessment and penalty matters for three assessment years were set aside for fresh disposal after reasonable hearing opportunity. A filing delay caused by failure to serve an appellate order through the physical mode requested by the assessee warranted condonation under a justice-oriented, liberal approach.