https://www.taxtmi.com/caselaws?id=327309 HC held that the appellate authority is obliged to decide appeals on their merits and lacks power to dismiss an appeal for non-prosecution. Since the appellate power is coterminous with the assessing officer's, the appellate authority cannot remit matters back for fresh assessment or permit withdrawal leading to non-completion. It must apply its mind to all issues arising from the impugned order, even if not specifically raised by the appellant, and therefore may not strike down an appeal merely for non-appearance or non-prosecution. en-us Mon, 25 Apr 2016 00:00:00 +0530 Tue, 28 Oct 2025 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327309 HC held that the appellate authority is obliged to decide appeals on their merits and lacks power to dismiss an appeal for non-prosecution. Since the appellate power is coterminous with the assessing officer's, the appellate authority cannot remit matters back for fresh assessment or permit withdrawal leading to non-completion. It must apply its mind to all issues arising from the impugned order, even if not specifically raised by the appellant, and therefore may not strike down an appeal merely for non-appearance or non-prosecution. Case-Laws Income Tax Mon, 25 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327309