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2010 (10) TMI 776 - HC - Income TaxAppeal dismissed by the ITAT since the appellant was absent - power and obligation of tribunal - held that:- Even if the appellant was absent when the DR was present, the Tribunal was required to proceed with the matters on merits with the available material on record. appeals were dismissed for want of prosecution much against the procedure. Under these circumstances, the Tribunal has to dispose of the Miscellaneous Petition Nos. 112-116/2009 after taking into consideration whether the notice was served or not on the appellant/assessee and whether DR was present or not and then to proceed with the matter, appeals are allowed setting aside the order of dismissal and the matter is remitted back to the Tribunal to dispose of the matters in the light of the above observations after giving opportunity to both the parties
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