Tribunal Can't Decide Appeals on Merits After Dismissing Case for Delay Without Fair Hearing for Appellant.

Tribunal having decided not to proceed with the matter on the ground of condonation of delay, cannot unilaterally decide the appeals on merits, more so when the appellant/assessee was not given proper opportunity to contest the matter in the main appeals on merits - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X