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TMI Blog2019 (5) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... bramanian, J) Challenging the order passed by the Income Tax Appellate Tribunal, dismissing the appeal for non-prosecution, the Assessee has come up with the above Writ Petition. 2. Heard Sri K. Ramakanth Reddy, learned counsel for the petitioner. Sri B. Narasimha Sarma, learned Senior Standing Counsel takes notice for the respondents. 3. It appears that on the very first day when the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the learned senior standing counsel, is not maintainable. 4. We have carefully considered the above submissions. 5. It is seen from the impugned order that the same was passed for non-prosecution. The appeal was dismissed on the very first date of hearing for non-prosecution. But a passing observation was also made as though nothing has been brought on record to rebut the findings of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g both the parties the opportunity of being heard. Sub-section (2) of Section 254 of the Act, 1961 enabling the Tribunal to rectify any mistake or to amend any order, is not an answer to the failure to comply with sub-section (1) of Section 254 of the Act, 1961. 8. In fact, if the substantial provision contained in the statute mandates the disposal of an appeal on merits, the Rules cannot empowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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