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2019 (8) TMI 1274 - HC - Income TaxPower of Tribunal u/s 254 to dismiss the appeal in limine - non prosecution - non appearance of appellant - HELD THAT:- The correctness of the decision of the Tribunal in dismissing the appeals for non prosecution is no longer res integra and has been decided in several cases by this Court following the decision of the Hon'ble Supreme Court in the case of CIT Vs. S.Chenniappa Mudaliar [1969 (2) TMI 10 - SUPREME COURT]. Hence the Tribunal erred in dismissing the appeal only on the ground of non prosecution without adverting to the merits of the matter. In the light of the above, the order impugned in this appeal has to be necessarily set aside and the substantial questions of law are to be answered in favour of the assessee. - the impugned common order are set aside and the appeals are restored to the file of the Tribunal for a decision on merits. - Decided in favour of the assessee.
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