Even if the petitioner was not present before the Tribunal when the appeal was taken up for hearing, it could not have been dismissed. Dismissal of appeals by ITAT for non-persecution is wholly illegal and unjustified. Rule 24 of the 1963 Rules does not give power to the learned Tribunal to dismiss the appeal for want of prosecution. IN THE KERALA HIGH COURT in the case of Rabindra Kumar Mohanty v. Registrar, ITAT W.P.(C) No. 2487 of 2019 on dated 18 March, 2020. Section 254 IT Act and Rule 24 of Income-tax (Appellate Tribunal) Rules, 1963
