On the date of hearing fixed by the Tribunal, the Authorised representative has filed an adjourned matter. The matter was adjourned however on the appointed day neither the assessee nor representative were present.  The Tribunal, dismissed the appeal for want of prosecution. On a writ the Court held that the Tribunal could not have dismissed the appeal filed by the assessee for want of prosecution and it ought to have decided the appeal on the merits even if the assessee or its counsel was not present when the appeal was taken up for hearing. The Tribunal was directed to restore the appeal and decide it on the merits after giving both the parties an opportunity of being heard. Court also observed that Article 265 of the Constitution of India mandates that no tax can be collected except by authority of law. Appellate proceedings are also laws in the strict sense of the term, which are required to be followed before tax can legally be collected. Similarly, the provisions of law are required to be followed even if the taxpayer does not participate in the proceedings. No assessing authority can refuse to assess the tax fairly and legally, merely because the taxpayer is not participating in the proceedings. Hence, dismissal of appeals by the Income-tax Appellate Tribunal for non-prosecution is illegal and unjustified. (AY. 2009-10)