https://www.taxtmi.com/caselaws?id=408364 An appellate tribunal cannot dismiss a tax appeal solely for non-prosecution or uncured defects when merits adjudication is required. Rule 24 of the Income-tax Appellate Tribunal Rules, 1946 does not justify refusal to decide the controversy on merits, and such dismissal is treated as a mistake apparent from the record under section 254(2) of the Income-tax Act, 1961. On that basis, the recall application was maintainable, the earlier dismissal order was set aside, and the appeal was restored for fresh hearing on merits. en-us Mon, 07 Jun 2021 00:00:00 +0530 Tue, 08 Jun 2021 09:10:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408364 An appellate tribunal cannot dismiss a tax appeal solely for non-prosecution or uncured defects when merits adjudication is required. Rule 24 of the Income-tax Appellate Tribunal Rules, 1946 does not justify refusal to decide the controversy on merits, and such dismissal is treated as a mistake apparent from the record under section 254(2) of the Income-tax Act, 1961. On that basis, the recall application was maintainable, the earlier dismissal order was set aside, and the appeal was restored for fresh hearing on merits. Case-Laws Income Tax Mon, 07 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408364