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    <title>2025 (7) TMI 1394 - KARNATAKA HIGH COURT</title>
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    <description>An appellate order dismissing an assessee&#039;s appeal on the first date of hearing for non-appearance was held improper where adequate opportunity had not been given to present the defence. The court noted that summary disposal at the first listing, without meaningful participation, was not consistent with fair appellate consideration. The writ petition was allowed, the appellate order was quashed, and the matter was remitted to the appellate authority for fresh consideration.</description>
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      <description>An appellate order dismissing an assessee&#039;s appeal on the first date of hearing for non-appearance was held improper where adequate opportunity had not been given to present the defence. The court noted that summary disposal at the first listing, without meaningful participation, was not consistent with fair appellate consideration. The writ petition was allowed, the appellate order was quashed, and the matter was remitted to the appellate authority for fresh consideration.</description>
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