Tribunal Must Decide Appeals on Merits; Dismissing Solely for Non-Appearance is Illegal, Increases Litigation Burden.

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Full Text of the Document

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....Power of Tribunal to dismiss the Appeals for want of prosecution - Even if the assessee could not appear, the Tribunal should decided the appeal on merits, ex parte, after hearing the Revenue Side - dismissal of the appeal for want of prosecution is not only illegal but also entails further litigation - Tribunals should not shirk their responsibility to decide the cases on merits....