https://www.taxtmi.com/caselaws?id=795763 Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963 requires the Tribunal, where an appellant does not appear, to decide the appeal on merits after hearing the respondent. The Rules do not authorise dismissal merely because an authorised representative fails to comply with the prescribed dress standard for a virtual hearing. Dismissal on that basis was therefore impermissible, and the appeal was restored for adjudication on merits. en-us Thu, 25 Jun 2026 00:00:00 +0530 Mon, 27 Jul 2026 08:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795763 Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963 requires the Tribunal, where an appellant does not appear, to decide the appeal on merits after hearing the respondent. The Rules do not authorise dismissal merely because an authorised representative fails to comply with the prescribed dress standard for a virtual hearing. Dismissal on that basis was therefore impermissible, and the appeal was restored for adjudication on merits. Case-Laws Income Tax Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795763