Allowing the writ petition , the Court held that where assessee was not able to appear before Tribunal when appeal was called on, nor any adjournment application was filed on their behalf, appeal could not be dismissed for default. Tribunal has to dispose of an appeal on merits irrespective of whether appellant appears or not, in view of Rules 24 and 25of the ITAT Rules, 1963.Folowed CIT v. S. Chenniappa Mudaliar ( 1969) 74 ITR 141 (SC)/AIR 1969 SC 1068 ( FB) ( AY.2009-10)
N.S. Mohan v. ITAT (2018) 256 Taxman 76 (Mad)( HC)
S. 254(1) : Appellate Tribunal – Orders- Ex-parte order-Tribunal has to dispose of an appeal on merits irrespective of whether appellant appears or not, in view of Rules 24 and 25 of the ITAT Rules, 1963 .[ITAT, R. 24, 25 ]