Tribunal cannot dismiss appeal only for want of prosecution without same being decided on merit

HIGH COURT OF GUJARAT Sanket Estate & Finance (P.) Ltd. versus Commissioner of Income-tax AKIL KURESHI AND MS. SONIA GOKANI, JJ. TAX APPEAL NOs. 133 & 134 of 2012 DECEMBER  4, 2012 ORDER Ms. Sonia Gokani, J. The appellant, aggrieved by the order of the Income Tax Appellate Tribunal dated 4.8.2006, filed the present appeal under Section 260A of the Income Tax Act (for short “the Act”), raising following substantial question of law for our consideration:- “Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal w...