2021 (1) TMI 1261

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..... t abundantly clear that the tribunal cannot dismiss the appeal without adverting to the merits. Even on the day on which the hearing is adjourned, the appellant chose not to appear in present or through an authorized representative. It would incumbent upon the tribunal to dispose of the appeal on merits. Mr. Dave, the learned counsel seeks to rely on the decision of this High Court in the case of .....

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..... s his lawyer. He would submit that the tribunal ought not to have dismissed the appeal on the ground of non prosecution. In this regard, Mr. Dave seeks to rely on Rule 24 of the Income Tax Rules, 1963 which makes it abundantly clear that the tribunal cannot dismiss the appeal without adverting to the merits. Even on the day on which the hearing is adjourned, the appellant chose not to appear in pr .....

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