Section 254 of Income Tax Act, 1961—In the instant case, appeal is filed by assessee against the common order, The Tribunal, by the impugned common order, dismissed the appeals filed by the assessee on the ground that none appeared on behalf of the assessee when the matters were called on that day. In doing so, the Tribunal relied upon the decision of the Delhi Bench in the case of CIT Vs. Multiplan India P. Ltd.

Held that—  The correctness of the decision of the Tribunal in dismissing the appeals for non prosecution is no longer res integra and has been decided in several cases by this Court following the decision of the Hon'ble Supreme Court in the case of CIT Vs. S.Chenniappa Mudaliar [reported in (1969) 74 ITR 41].

this appeal has to be necessarily set aside and the substantial questions of law are to be answered in favour of the assessee.[THE GOVERNMENT TELECOMMUNICATION EMPLOYEES COOPERATIVE SOCIETY LTD., CHENNAI-1 VERSUS THE INCOME TAX OFFICER, NON CORPORATE WARD 12 (3) , CHENNAI-34.] [2019] 16 ITCD Online (28) [MADRAS HIGH COURT]