No Provision To Reject Appeal On Non-Appearance Of Assessee, Must Be Decided By Mandate U/S 250(6) Of Income Tax Act: Kerala High Court

The Kerala High Court has ruled that there is no provision for rejecting an appeal solely on the non-appearance of the assessee; it must be decided by mandate contemplated under Section 250(6) of the Income Tax Act. The court emphasized that appellate authorities are obligated to decide an appeal on merits, even if the assessee does not appear for the hearing, provided proper submissions were made. This decision protects taxpayers from arbitrary dismissals of appeals and reinforces the duty of appellate authorities to pass reasoned orders based on available records, promoting fairness in tax adjudication.