https://www.taxtmi.com/caselaws?id=294373 The Income Tax Appellate Tribunal dismissed the appeal for want of prosecution as the petitioner and representatives were absent during the hearing. The court held that the Tribunal does not have the power to dismiss appeals for default under Section 254(1) of the Income Tax Act and Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963. Past judgments emphasized deciding appeals on merits and the application of principles of natural justice. The court directed the Tribunal to restore the appeal and decide it on merit, ensuring both parties are heard. en-us Wed, 18 Mar 2020 00:00:00 +0530 Tue, 27 Jul 2021 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294373 The Income Tax Appellate Tribunal dismissed the appeal for want of prosecution as the petitioner and representatives were absent during the hearing. The court held that the Tribunal does not have the power to dismiss appeals for default under Section 254(1) of the Income Tax Act and Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963. Past judgments emphasized deciding appeals on merits and the application of principles of natural justice. The court directed the Tribunal to restore the appeal and decide it on merit, ensuring both parties are heard. Case-Laws Income Tax Wed, 18 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294373