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TMI Blog2008 (4) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... s to dispose of the appeal on the merits - impugned order of the learned Tribunal is interfered with and is quashed - 588 of 2008 - - - Dated:- 3-4-2008 - AMITAVA ROY J. A. K. Roy Choudhury, Ms. S. Roy Choudhury and Manash Haloi for the petitioner. U. Bhuyan, B. Chakraborty and Ms. K. Medhi for the respondents. JUDGMENT AMITAVA ROY J. 1. This petition under article 226 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cates. 3. The unrebutted pleaded facts in short as would be necessary for disposing of the present petition are that, the petitioner-assessee being aggrieved by the aforementioned orders of the Assistant Commissioner of Income-tax, Circle II, Guwahati, preferred the above appeals before the Tribunal under section 253 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). The learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w and is liable to be adjudged non est, ineffectual, null and void. According to learned senior counsel, even if the appellant-assessee was absent before the Tribunal, the only course open to it was to dispose of the appeal on the merits. In any view of the matter, therefore, Mr. Roy Choudhury urged that the impugned order on the face of the record is illegal and liable to be interfered with in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the manner as delineated in the impugned order, cannot be sustained. Apart from the fact that, section 254 (earlier section 33) of the Act makes it incumbent on the learned Tribunal to dispose of the appeals on merits as has been enunciated by the apex court in CIT v. S. Chenniappa Mudaliar [1969] 74 ITR 41, rule 24 as it stands, per se does not empower the learned Tribunal to dismiss an app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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