https://www.taxtmi.com/caselaws?id=380038 The High Court held that the order of the Income Tax Appellate Tribunal dismissing the appeal for non-prosecution did not amount to a dismissal on merits. As the impugned order did not comply with the statutory mandate of providing both parties an opportunity to be heard, the Court deemed the Writ Petition maintainable. Emphasizing that rules cannot allow dismissal without addressing merits when the statute requires disposal on merits, the Court set aside the order, remanding the matter for fresh disposal on merits. The judgment closed any pending Miscellaneous Petitions related to the writ petition. en-us Thu, 03 Jan 2019 00:00:00 +0530 Tue, 28 May 2019 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380038 The High Court held that the order of the Income Tax Appellate Tribunal dismissing the appeal for non-prosecution did not amount to a dismissal on merits. As the impugned order did not comply with the statutory mandate of providing both parties an opportunity to be heard, the Court deemed the Writ Petition maintainable. Emphasizing that rules cannot allow dismissal without addressing merits when the statute requires disposal on merits, the Court set aside the order, remanding the matter for fresh disposal on merits. The judgment closed any pending Miscellaneous Petitions related to the writ petition. Case-Laws Income Tax Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380038