On appeal the High Court that the Tribunal was not justified in dismissing the appeals in limine for non-appearance of the Assessee holding that the assessee is not interested in prosecuting the appeals; Tribunal was duty bound to decide the appeals on merits after hearing the Revenue. Matter remanded back to CIT(A).(ITA No. 12 to 14 of 2020, dt. 24-11-2020). (AY. 2002-03, 2003-04)
Daryapur Shetkari Sahakari Ginning and Pressing Factory v. ACIT(2021) 432 ITR 130 / 319 CTR 70 / 198 DTR 125 (Bom.)(HC)
S. 254(1) : Appellate Tribunal-Powers-ex parte order-Tribunal is required to dispose of the appeal on merits after hearing the respondent-Order passed by Tribunal holding that the Assessee is not interested in prosecuting the appeals is unsustainable. [ITAT R. 24]