Appellate Authority is not empowered to dismiss the appeal for non-prosecution due to non-appearance of Assessee or authorised representative

Last updated: 06 January 2024

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Quick Summary

The Patna High Court has ruled that an appellate authority cannot dismiss an appeal simply because the assessee or their representative failed to appear. The court emphasised that the authority has a duty to consider the merits of the case and the grounds raised by the appellant, even in their absence. Consequently, the appeal must be decided on its substance, not dismissed for non-prosecution.

Court :
Patna High Court

Brief :
The Hon'ble Patna High Court in the case of Nav Nirman Construction v. Union of India [CWJC No. 16940 of 2023 dated December 6, 2023] set aside the appellate order and directed that the Appeal be restored before the appellate authority, thereby holding that appellate authority is not empowered to dismiss the appeal for non-prosecution due to non-appearance of Assessee or authorised representative as appellate authority has a duty and obligation to take into consideration the merits of the matter, examine the grounds raised by the appellant even if the appellant or authorised representative presence is not recorded; and decide the issue on merits.

Citation :
CWJC No. 16940 of 2023 dated December 6, 2023

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