On writ allowing the petition the Court held that the Appellate authority cannot dismiss an appeal for non-prosecution, instead has to decide the matter on its merits. Respondent is directed to reconsider appeal in accordance with law and on its merits, after affording the assensee an opportunity of being heard. Followed Balaji Steel-Re rolling Mills v.CCE ( 2014) 272 CTR 205/ 211 DTR 401/ AIR 2015 SC 426, Uzhuva Service Co-operative Bank v. ITO & Om (Writ Appeal No. 1257 of 2020 (Ker)(HC)) followed (AY. 2015-16)
Kerala State Service Pensioners Co-Operative Society Ltd. v ITO (2023) 335 CTR 105 (Ker)(HC)
S. 250 : Appeal-Commissioner (Appeals)-Procedure-Appellate authority cannot dismiss an appeal for non-prosecution, instead has to decide the matter on its merits. [S. 246A, Art. 226]