ITAT Has No Power to Dismiss Appeal For Non-Appearance

Whether the Tribunal has power in terms of Rule 24 of the Tribunal Rules to dismiss an appeal before it without considering the merits of the appeal and only on the ground for want of prosecution? It is contended by the petitioner that the order passed on 6 December2007 on its appeal was an order passed in breach of Rule 24 of the Tribunal’s Rules. We find that when the appellant is not present before the Tribunal when the appeal is called out for hearing the Tribunal could either adjourn the hearing of the appeal in its inherent jurisdiction or in terms of Rule 24 of the Tribunal Rules ...