https://www.taxtmi.com/caselaws?id=8370 Where the appellate statute requires disposal of an appeal on merits, a rule permitting dismissal for default of appearance is inconsistent with that mandate and void. An order passed solely under such an invalid rule is a jurisdictional nullity and cannot stand. Even if the earlier disposal is treated as an erroneous order within jurisdiction, the tribunal has inherent power to restore the appeal and rehear it where the mistake is attributable to the tribunal and prejudice would otherwise result. The operative principle is that procedural defaults should not defeat a statutory right of merit-based appellate adjudication. en-us Thu, 26 Nov 1970 00:00:00 +0530 Fri, 10 Apr 2009 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8370 Where the appellate statute requires disposal of an appeal on merits, a rule permitting dismissal for default of appearance is inconsistent with that mandate and void. An order passed solely under such an invalid rule is a jurisdictional nullity and cannot stand. Even if the earlier disposal is treated as an erroneous order within jurisdiction, the tribunal has inherent power to restore the appeal and rehear it where the mistake is attributable to the tribunal and prejudice would otherwise result. The operative principle is that procedural defaults should not defeat a statutory right of merit-based appellate adjudication. Case-Laws Income Tax Thu, 26 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8370