1989 (6) TMI 92

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.... the assessee did not attend on any date. The CIT (Appeals) observed that the assessee was not serious in pursuing the appeals. He, therefore, dismissed the appeals for the assessment years 1977-78 and 1980-81 vide order dated 26-3-1987 in appeal Nos. Dib-6/85-86 and Dib-13/85-86. Similar orders were passed by the CIT (Appeals) in respect of other years under different sections. Hence these appeals by the assessee. 2. None appeared at the time when the case is called for hearing. It is seen that subsequently a telegram has been received from the assessee seeking adjournment due to unavoidable circumstances. The Bench considered the message and noted that adjournment cannot be accepted. The Tribunal, therefore, looked into the grounds of ....

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....indication that notices were served on the assessee on all those occasions that the assessee declined to appear. Even otherwise, assuming that notice was served on the assessee but the assessee decline to appear, the tax appellate authority has to dispose of the matter on merits. Even the Tribunal unlike the High Court has to dispose of the matter before it on merits even though the appellant or the respondent might not appear before it. In fact, once an assessee has filed an appeal against the assessment order, the assessee set the judicial machinery in motion and cannot be allowed to withdraw the appeal and the appellate authority has to dispose of the matter on merits without allowing such appeal to be withdrawn. For this proposition, we....