ITAT cannot dismiss appeal without considering merits

This Income Tax Appeal has been filed by the assessee for the assessment year 2008-09 against the order of the Income Tax Appellate Tribunal, Lucknow Bench “A” Lucknow dated 16.9.2013. By that order the Tribunal has practically dismissed the appeal of the assessee in default. The appeal is admitted on the following question of law. (i) Whether on the facts and circumstances of the case the ITAT Lucknow was correct not to decide the case of the appellant on merits as per Rule 24 of Income Tax (Appellate Tribunal) Rules, 1963, even if the appellant or his authorized representatives ...