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    <title>2021 (2) TMI 616 - BOMBAY HIGH COURT</title>
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    <description>An appellate order that rejected the assessee&#039;s appeal for non-appearance, without effective hearing, was held unsustainable because it foreclosed the appellate remedy without adjudication on merits. The writ court found that the appeal should have been heard and decided in accordance with law, and the matter was therefore interfered with and restored to the appellate authority for fresh consideration. The impugned order was set aside and the appeal remanded for a decision on merits.</description>
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      <title>2021 (2) TMI 616 - BOMBAY HIGH COURT</title>
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      <description>An appellate order that rejected the assessee&#039;s appeal for non-appearance, without effective hearing, was held unsustainable because it foreclosed the appellate remedy without adjudication on merits. The writ court found that the appeal should have been heard and decided in accordance with law, and the matter was therefore interfered with and restored to the appellate authority for fresh consideration. The impugned order was set aside and the appeal remanded for a decision on merits.</description>
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