https://www.taxtmi.com/caselaws?id=303429 The writ applicant challenged dismissal of an income-tax appeal for non-appearance, contending that Rule 24 of the Income Tax Rules requires the tribunal to decide the appeal on merits and not dismiss it for non-prosecution merely because the appellant or counsel is absent. Reliance was placed on Gujarat High Court precedent supporting disposal on merits despite default in appearance. The court issued notice to the respondents for final disposal and fixed the matter for a returnable date. en-us Tue, 12 Jan 2021 00:00:00 +0530 Fri, 22 Jul 2022 09:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303429 The writ applicant challenged dismissal of an income-tax appeal for non-appearance, contending that Rule 24 of the Income Tax Rules requires the tribunal to decide the appeal on merits and not dismiss it for non-prosecution merely because the appellant or counsel is absent. Reliance was placed on Gujarat High Court precedent supporting disposal on merits despite default in appearance. The court issued notice to the respondents for final disposal and fixed the matter for a returnable date. Case-Laws Income Tax Tue, 12 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303429