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2015 (9) TMI 503 - GUJARAT HIGH COURTDismissal of appeal for non-prosecution by ITAT - proceedings before the Tribunal came to be conducted ex parte in view of the fact that the petitioner had not informed the Tribunal about the change of its address - Held that:- On the day fixed for hearing or any other date to which the hearing may be adjourned, the appellant does not appear in person or through an authorised representative when the appeal is on for hearing, the Tribunal may dispose of the appeal on merits after hearing the respondent, as well as in the light of the decision of the Supreme Court in the case of CIT v. S. Chenniappa Mudaliar (1969 (2) TMI 10 - SUPREME Court), has held that rule 24 of the Rules makes it abundantly clear that the Tribunal cannot dismiss the appeal without adverting to the merits. Therefore, though the petitioner assessee who was the appellant before the Tribunal has failed to appear before it during the course of hearing of the appeal, in the light of the provisions of rule 24 of the Rules, the Tribunal could not have dismissed the appeal for non-prosecution but ought to have disposed of the appeal on merits after hearing the respondent. The impugned order being contrary to the provisions of rule 24 of the Rules as well as the above referred decision of this court in the case of Sanket Estate & Finance (P.) Ltd. v. Commissioner of Income tax (2012 (12) TMI 991 - GUJARAT HIGH COURT) cannot be sustained. The impugned order passed by the Tribunal for assessment year 1991-92 is hereby quashed and set aside and the appeal is restored to the file of the Tribunal which shall decide the same afresh on merits - Decided in favour of assessee.
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