https://www.taxtmi.com/caselaws?id=188394 The first appellate authority cannot dismiss an assessee's appeal merely for non-prosecution or repeated adjournments; it must examine each ground raised and decide the appeal on merits. The appellate scheme requires a reasoned disposal of the substantive issues, not termination for want of prosecution. The Tribunal therefore set aside the ex parte dismissal and restored the matter to the first appellate authority for fresh adjudication in accordance with law. en-us Fri, 27 Aug 2010 00:00:00 +0530 Wed, 30 Nov 2016 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188394 The first appellate authority cannot dismiss an assessee's appeal merely for non-prosecution or repeated adjournments; it must examine each ground raised and decide the appeal on merits. The appellate scheme requires a reasoned disposal of the substantive issues, not termination for want of prosecution. The Tribunal therefore set aside the ex parte dismissal and restored the matter to the first appellate authority for fresh adjudication in accordance with law. Case-Laws Income Tax Fri, 27 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188394