https://www.taxtmi.com/caselaws?id=406195 The High Court allowed the petition challenging the ITAT's dismissal of the appeal for non-prosecution, emphasizing the need for adjudication on merits. The Court quashed the dismissal orders, ruling that there is no limitation for setting aside ex parte orders under Rule 24. The amendment to Section 254(2) was held not applicable retrospectively, restoring the appeal for a hearing on merits. The judgment stressed adherence to procedural rules and substantive adjudication, directing the ITAT to hear the appeal on its merits. en-us Fri, 19 Feb 2021 00:00:00 +0530 Wed, 07 Apr 2021 23:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406195 The High Court allowed the petition challenging the ITAT's dismissal of the appeal for non-prosecution, emphasizing the need for adjudication on merits. The Court quashed the dismissal orders, ruling that there is no limitation for setting aside ex parte orders under Rule 24. The amendment to Section 254(2) was held not applicable retrospectively, restoring the appeal for a hearing on merits. The judgment stressed adherence to procedural rules and substantive adjudication, directing the ITAT to hear the appeal on its merits. Case-Laws Income Tax Fri, 19 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406195