https://www.taxtmi.com/caselaws?id=279861 Rule 24 of the Appellate Tribunal Rules, 1946, could not authorise dismissal of an income-tax appeal for default of appearance because section 33(4) of the Income-tax Act, 1922 required the Tribunal to decide the appeal after hearing both parties. A dismissal for non-appearance was treated as a termination for non-prosecution, not an adjudication on the merits, and was inconsistent with the statutory scheme governing final appellate orders and references on questions of law. The rule was therefore held ultra vires to the extent that it permitted dismissal for default, and the Tribunal was required to dispose of appeals on merits. en-us Thu, 30 Apr 1964 00:00:00 +0530 Tue, 09 Apr 2019 11:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279861 Rule 24 of the Appellate Tribunal Rules, 1946, could not authorise dismissal of an income-tax appeal for default of appearance because section 33(4) of the Income-tax Act, 1922 required the Tribunal to decide the appeal after hearing both parties. A dismissal for non-appearance was treated as a termination for non-prosecution, not an adjudication on the merits, and was inconsistent with the statutory scheme governing final appellate orders and references on questions of law. The rule was therefore held ultra vires to the extent that it permitted dismissal for default, and the Tribunal was required to dispose of appeals on merits. Case-Laws Income Tax Thu, 30 Apr 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279861