Appeal cannot be dismissed Merely For Non-Prosecution

Pradeep Kumar Jindal  Vs PCIT (Delhi High Court)

In the present case, admittedly, there is no adjudication by the ITAT on merits. In our opinion, the order dated 10^th December, 2015 of the ITAT, dismissing the appeal of the petitioner for non-prosecution and not on merits, as the ITAT was required to do notwithstanding the non-appearance of the petitioner when the appeal was called for hearing, is violative of Rule 24 supra and thus void. Though the petitioner applied as aforesaid to the ITAT, not once but twice,

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