If Tribunal Passed An Order In Absence Of Appearance By The Appellant, It Had To Pass The Order On Merits

November, 12th 2008 Issuing Authority/Forum: HC (Gauhati) Rajendra Prasad Borah vs ITAT and Ors. Citation : 302 ITR 243 Duty of Tribunal – Passing ex-parte order Where the Tribunal passed an order in absence of appearance by the Appellant, it had to pass the order on merits. The Tribunal could not dismiss the appeal for default appearance by the appellant. The case was remanded to Tribunal. A.K. Roy Choudhury, S. Roy Choudhury and Manash Haloi for the Petitioner U. Bhuyan, B. Chakraborty and K. Medhi for the Respondent JUDGEMENT Amitava Roy, This petition under article 2...