Allowing the appeal the Court held that, it is trite law that for the fault committed by counsel, a party should not be penalized. Accordingly, that due to inadvertence, the senior chartered accountant engaged by the assessee could not comply with the directions of the Tribunal to file documents. The Tribunal, in fact, should have adjudicated the matter on the merits instead of summarily dismissing it. The order of dismissal was not valid. (AY. 2016-17)