https://www.taxtmi.com/caselaws?id=66983 The appellate authority could not dismiss the assessee's appeals on the basis of an alleged concession by counsel that delay was without reasonable cause, where the affidavit of counsel and the assessee's denial showed that the authority acted under a misapprehension of fact. A supposed admission could not finally determine the matter without adjudication on the merits, and the assessee's statutory right of appeal remained intact. The dismissal was therefore unsustainable, and the appeals were to be restored for fresh decision on merits in accordance with law. en-us Mon, 30 Jun 1980 00:00:00 +0530 Tue, 08 Mar 2011 16:04:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66983 The appellate authority could not dismiss the assessee's appeals on the basis of an alleged concession by counsel that delay was without reasonable cause, where the affidavit of counsel and the assessee's denial showed that the authority acted under a misapprehension of fact. A supposed admission could not finally determine the matter without adjudication on the merits, and the assessee's statutory right of appeal remained intact. The dismissal was therefore unsustainable, and the appeals were to be restored for fresh decision on merits in accordance with law. Case-Laws Income Tax Mon, 30 Jun 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66983