https://www.taxtmi.com/caselaws?id=766221 An income-tax appeal before the Commissioner (Appeals) cannot be dismissed solely for non-appearance where the grounds of appeal are already on record, because the appellate authority must exercise its co-terminus powers and decide the matter on merits. A dismissal for non-prosecution is therefore unsustainable. The delay in filing the Tribunal appeal was also not treated as a bar to relief, since the Court considered the assessee's conduct, the pandemic period, and the absence of mala fides, and restored the dispute for fresh adjudication. The matter was remitted to the Commissioner (Appeals) for decision in accordance with law. en-us Fri, 07 Feb 2025 00:00:00 +0530 Thu, 20 Feb 2025 08:02:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766221 An income-tax appeal before the Commissioner (Appeals) cannot be dismissed solely for non-appearance where the grounds of appeal are already on record, because the appellate authority must exercise its co-terminus powers and decide the matter on merits. A dismissal for non-prosecution is therefore unsustainable. The delay in filing the Tribunal appeal was also not treated as a bar to relief, since the Court considered the assessee's conduct, the pandemic period, and the absence of mala fides, and restored the dispute for fresh adjudication. The matter was remitted to the Commissioner (Appeals) for decision in accordance with law. Case-Laws Income Tax Fri, 07 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766221