https://www.taxtmi.com/caselaws?id=378181 Section 254 of the Income-tax Act requires the Tribunal to dispose of appeals by reasoned order after hearing both sides, and Rule 24 does not authorise dismissal for default of appearance. The Tribunal, as the final fact-finding authority, must decide the appeal on merits even if the appellant or counsel is absent; if an ex parte order is made, the rule contemplates restoration on sufficient cause. The commentary therefore states that appellate tribunal proceedings cannot be concluded by a simple dismissal for non-prosecution, and the appeal should be remitted for fresh disposal on merits. en-us Tue, 19 Feb 2019 00:00:00 +0530 Wed, 28 Aug 2019 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378181 Section 254 of the Income-tax Act requires the Tribunal to dispose of appeals by reasoned order after hearing both sides, and Rule 24 does not authorise dismissal for default of appearance. The Tribunal, as the final fact-finding authority, must decide the appeal on merits even if the appellant or counsel is absent; if an ex parte order is made, the rule contemplates restoration on sufficient cause. The commentary therefore states that appellate tribunal proceedings cannot be concluded by a simple dismissal for non-prosecution, and the appeal should be remitted for fresh disposal on merits. Case-Laws Income Tax Tue, 19 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378181