TMI Blog2020 (12) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... 1969 (2) TMI 10 - SUPREME COURT ] we have no hesitation to come to the conclusion that the impugned order passed by the Tribunal thereby dismissing the appeals in limine for non-appearance of the appellant holding that the assessee is not interested in prosecuting the appeals is unsustainable. The Tribunal was duty bound to decide the appeals on merits after hearing the respondent Revenue as per mandate of Rule 24 and in terms of ratio in S. Chenniappa Mudaliar (supra). Substantial question is answered by holding that in view of language used in Rule 24, the ITAT was not justified in dismissing the appeals for absence of assessee in limine and it ought to have decided the appeals on merits even if the appellant or his representative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tial question of law was framed. i) Whether the Tribunal was justified in dismissing the proceedings in limine contrary to the provisions of Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963 ? 5. We have heard the learned Advocates for the parties and we have perused the record. 6. The learned Advocate for the appellant by placing reliance on Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963 (for short Rules of 1963 ) submitted that Tribunal could not have dismissed the appeals in limine for the absence of assessee or his representative. In terms of Rule 24, the Tribunal is duty bound to decide the appeals on merit after hearing the respondent. In this behalf, he placed reliance on the ratio in Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clear terms mandates that when the appeal is called on for hearing and the appellant does not appear, the Tribunal is required to dispose of the appeal on merits after hearing the respondent. 8. The Hon ble Supreme Court in S. Chenniappa Mudaliar (supra) by taking into consideration the provisions of Section 33(4) of the Income Tax Act, 1922 along with Rule 24 of the Income Tax Appellate Rules, 1946 as it then stood has held that in an appeal, the Tribunal is required to go into the correctness or otherwise of the points decided by the departmental authorities in the light of the submissions made by the appellant. This can only be done by giving a decision on the merits on question of fact and law and not by merely disposing of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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