Tribunal can’t dismiss appeal on account of non-appearance of party without giving findings on merits

INCOME TAX : Adjudication on merits of case by Tribunal is essential for High Court to hear an appeal and Tribunal could not have dismissed same solely on account of non-appearance of a party. In absence of party, Tribunal should proceed to decide matter on merits and it cannot defeat rights of parties on its whims and fancies or by procedural wrangles and uncertainities

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