Tribunal dismissed appeals filed by assessee on ground that none appeared on behalf of assessee when matters were called on. On appeal by the assessee the Court held that Tribunal could not dismiss appeals in limine and issue was to be restored to file of Tribunal for a decision on merit. Followed Tribhuvan Kumar v. CIT (2007) 294 ITR 401 (Raj) (HC), CIT v. Chenniappa Mudaliar (1969) 74 ITR 1 (SC) (AY. 2012 -13, 2013 -14)
Government Telecommunication Employees Cooperative Society Ltd. v. ITO (2020) 268 Taxman 17 (Mad.)(HC)
S. 254(1) : Appellate Tribunal–Duties-Tribunal cannot dismiss appeals in limine merely for non-appearance of party; it should give decision on merit- Matter remanded.