https://www.taxtmi.com/caselaws?id=333798 An appeal may be dismissed for default if the appellant is absent, but it cannot be decided on merits behind the appellant's back. The Tribunal's dismissal on merits in the appellant's absence was therefore impermissible, and the recall order could not be sustained. The order was set aside and the matter was directed to be heard afresh by the Tribunal. en-us Tue, 04 Oct 2016 00:00:00 +0530 Tue, 25 Oct 2016 08:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333798 An appeal may be dismissed for default if the appellant is absent, but it cannot be decided on merits behind the appellant's back. The Tribunal's dismissal on merits in the appellant's absence was therefore impermissible, and the recall order could not be sustained. The order was set aside and the matter was directed to be heard afresh by the Tribunal. Case-Laws Customs Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333798