https://www.taxtmi.com/caselaws?id=5141 Section 33(4) of the Income-tax Act, 1922 required the Appellate Tribunal to hear the parties and pass a decision on the merits of the appeal. Rule 24 of the Appellate Tribunal Rules, 1946 could regulate procedure, but not in a way that permitted dismissal for default of appearance, because that would conflict with the statutory duty to dispose of the appeal and would undermine the reference machinery to the High Court. The rule was therefore held ultra vires and invalid to that extent, and the Tribunal was bound to decide the appeal on merits rather than terminate it for non-appearance. en-us Mon, 24 Feb 1969 00:00:00 +0530 Thu, 08 May 2025 17:23:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5141 Section 33(4) of the Income-tax Act, 1922 required the Appellate Tribunal to hear the parties and pass a decision on the merits of the appeal. Rule 24 of the Appellate Tribunal Rules, 1946 could regulate procedure, but not in a way that permitted dismissal for default of appearance, because that would conflict with the statutory duty to dispose of the appeal and would undermine the reference machinery to the High Court. The rule was therefore held ultra vires and invalid to that extent, and the Tribunal was bound to decide the appeal on merits rather than terminate it for non-appearance. Case-Laws Income Tax Mon, 24 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5141