https://www.taxtmi.com/caselaws?id=62659 The appellate authority's power under section 43(6) of the Delhi Sales Tax Act, 1975 was read broadly enough to include dismissal of an appeal for default of appearance, because the power to "pass such order as it may think fit" is not confined to merits-based disposal. The text also states that an ex parte dismissal may be recalled where the appellant shows that non-appearance was accidental and not wilful or intentional. On the stated facts, the absence was accepted as unintentional, so the ex parte orders were set aside and the appeals restored for hearing. en-us Wed, 15 Dec 1976 00:00:00 +0530 Fri, 21 Jan 2011 10:15:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62659 The appellate authority's power under section 43(6) of the Delhi Sales Tax Act, 1975 was read broadly enough to include dismissal of an appeal for default of appearance, because the power to "pass such order as it may think fit" is not confined to merits-based disposal. The text also states that an ex parte dismissal may be recalled where the appellant shows that non-appearance was accidental and not wilful or intentional. On the stated facts, the absence was accepted as unintentional, so the ex parte orders were set aside and the appeals restored for hearing. Case-Laws VAT and Sales Tax Wed, 15 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62659