The Patna High Court has observed that the appellate authority is not empowered to dismiss the appeal for non prosecution due to non-appearance of Assessee or authorized representative as appellate.
NOMINAL INDEX [Citations 2023 LiveLaw (Pat) 1 to 2023 LiveLaw (Pat) 156]Manoj Kumar Sah Versus The State of Bihar 2023 LiveLaw (Pat) 1Kalyan Sah v. Mosmat Rashmi Priya 2023 LiveLaw (Pat) 2Kaushlya.
Nominal Index [Citations: 2023 LiveLaw (Pat) 128-139]M/s Cohesive Infrastructure Developers Pvt. Ltd vs The Central Board of Indirect Taxes and Customs and Ors 2023 Livelaw (Pat) 128M/s S K.
The Patna High Court has ruled that the Appellate Authority, by dismissing the appeal without providing any reasoning and questioning the proper presentation of the appeal, would be abdicating its.