https://www.taxtmi.com/caselaws?id=470691 Income-tax appellate authorities must adjudicate appeals on merits and cannot dismiss them solely because the assessee does not participate. The text states that providing only two brief hearing opportunities before dismissal for non-compliance fails to afford a reasonable opportunity of hearing and conflicts with substantial justice. Where the assessee is absent, the appellate authority should nevertheless decide the disputed additions on the available record. The required effect is a fresh merits-based decision after granting a reasonable opportunity of hearing. en-us Wed, 26 Mar 2025 00:00:00 +0530 Tue, 04 Aug 2026 20:51:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470691 Income-tax appellate authorities must adjudicate appeals on merits and cannot dismiss them solely because the assessee does not participate. The text states that providing only two brief hearing opportunities before dismissal for non-compliance fails to afford a reasonable opportunity of hearing and conflicts with substantial justice. Where the assessee is absent, the appellate authority should nevertheless decide the disputed additions on the available record. The required effect is a fresh merits-based decision after granting a reasonable opportunity of hearing. Case-Laws Income Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470691