Appellate Authority cannot dismiss appeal for non-prosecution due to non-appearance of Assessee or authorised representative

Nav Nirman Construction Vs Union of India (Patna High Court) The Hon’ble Patna High Court in the case of Nav Nirman Construction v. Union of India [CWJC No. 16940 of 2023 dated December 6, 2023] set aside the appellate order and directed that the Appeal be restored before the appellate authority, thereby holding that appellate authority is not empowered to dismiss the appeal for non-prosecution due to non-appearance of Assessee or authorised representative as appellate authority has a duty and obligation to take into consideration the merits of the matter, examine the grounds raised by the a...