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TMI Blog2024 (6) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 254 of the IT Act, 1961, cannot dismiss an appeal preferred by an assessee for non-prosecution. The court found that in terms of the provisions of Section 254 of the IT Act, the Appellate Tribunal was statutorily obliged to consider all appeals on merits and the dismissal for non-prosecution, without considering the merits of the appeal, was not legally sustainable. We further notice that in the said case also, the assessee had filed an application for the restoration of the appeal beyond the statutory period prescribed under the Income Tax (Appellate Tribunal) Rules. The situation, therefore, was not different from what arises in the instant case. Thus, taking note of the said precedent of this Court and finding it to be in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment year 2008-09, but was rejected by the same authority for the assessment year 2007- 08. 3. Against the rejection by the First Appellate Authority, the appellant preferred an appeal before the Income Tax Appellate Tribunal. The said appeal however came to be dismissed for non prosecution. It is the case of the appellant that he received neither the notice of hearing before the Appellate Tribunal nor the dismissal order of the Appellate Tribunal. When he eventually got a copy of the said dismissal order of the Appellate Tribunal, he preferred an application for restoration of the appeal, but the said application was also dismissed as belated. 4. It is impugning the said dismissal orders of the Appellate Tribunal, dismissing the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout considering the merits of the appeal, was not legally sustainable. We further notice that in the said case also, the assessee had filed an application for the restoration of the appeal beyond the statutory period prescribed under the Income Tax (Appellate Tribunal) Rules. The situation, therefore, was not different from what arises in the instant case. 8. Thus, taking note of the said precedent of this Court and finding it to be in confirmity with the statutory provisions under the IT Act and Rules, we allow this writ appeal by setting aside the impugned judgment of the learned Single Judge, as also Ext.P4 and P6 orders of the Income Tax Appellate Tribunal that were impugned in the writ petition, and direct the Appellate Tribunal to re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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