https://www.taxtmi.com/caselaws?id=779174 An ex parte dismissal of an appeal for non-prosecution was unsustainable because the first appellate authority was required to decide the appeal on merits even if the appellant was absent. As the appeal had not been examined substantively, the dismissal could not stand. The matter was remanded for fresh disposal de novo on merits after granting the assessee a reasonable opportunity of hearing. en-us Tue, 21 Jan 2025 00:00:00 +0530 Tue, 30 Sep 2025 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779174 An ex parte dismissal of an appeal for non-prosecution was unsustainable because the first appellate authority was required to decide the appeal on merits even if the appellant was absent. As the appeal had not been examined substantively, the dismissal could not stand. The matter was remanded for fresh disposal de novo on merits after granting the assessee a reasonable opportunity of hearing. Case-Laws Income Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779174