https://www.taxtmi.com/caselaws?id=105962 An appellate quasi-judicial authority cannot dismiss an appeal as unsubstantiated for non-appearance without examining the order-in-original or the grounds raised. It must pass a reasoned speaking order on the merits of the challenge and afford a reasonable opportunity of hearing, even where the appellant is absent. Because the dismissal order did not deal with the issues on record or the merits of the appeal, it was not sustainable and was set aside. The matter was remanded for fresh disposal on merits in accordance with law and the principles of natural justice. en-us Wed, 01 Sep 1999 00:00:00 +0530 Mon, 12 Mar 2012 11:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105962 An appellate quasi-judicial authority cannot dismiss an appeal as unsubstantiated for non-appearance without examining the order-in-original or the grounds raised. It must pass a reasoned speaking order on the merits of the challenge and afford a reasonable opportunity of hearing, even where the appellant is absent. Because the dismissal order did not deal with the issues on record or the merits of the appeal, it was not sustainable and was set aside. The matter was remanded for fresh disposal on merits in accordance with law and the principles of natural justice. Case-Laws Customs Wed, 01 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105962