ITAT Dismisses Appeal for Non-Appearance, But Rule 24 Mandates Decision on Merits Regardless of Parties' Absence.

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....Ex- parte order - ITAT dismissed the appeal for non appearance - the expression “dispose of the appeal on merits” occurring Rule 24 would acquire significance. In other words, there is a duty cast on the Tribunal to adjudicate the claim on merits even in the absence of parties or their authorized representative.....