https://www.taxtmi.com/caselaws?id=385085 An appellate tribunal cannot dismiss a statutory tax appeal solely for non-appearance or want of prosecution; it must adjudicate the appeal on merits and address the substantive controversy even if the appellant is absent. Applying that settled principle, the Madras HC held that dismissal of the assessee's appeals in limine for default was unsustainable. The impugned orders were set aside and the appeals were restored to the Tribunal for fresh decision on merits. en-us Mon, 19 Aug 2019 00:00:00 +0530 Wed, 28 Aug 2019 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385085 An appellate tribunal cannot dismiss a statutory tax appeal solely for non-appearance or want of prosecution; it must adjudicate the appeal on merits and address the substantive controversy even if the appellant is absent. Applying that settled principle, the Madras HC held that dismissal of the assessee's appeals in limine for default was unsustainable. The impugned orders were set aside and the appeals were restored to the Tribunal for fresh decision on merits. Case-Laws Income Tax Mon, 19 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385085