ORDER

Dr.S. Muralidhar, CJ. - The challenge in the present petition is to an order dated 22nd March, 2016 passed by the Commissioner of Income Tax (Appeal), Cuttack dismissing the Petitioner's Appeal No.0061/ 2014-15 for non-prosecution on account of non-appearance of the Petitioner.

2. On 30th October, 2017 while issuing notice to the Opposite Parties in the present petition, this Court passed the following order:

'Heard.

Issue notice.

Extra copies of the brief of the writ petition shall be served on learned counsel for the Income Tax Department.

Mr. D. Pati, learned counsel for the petitioner raises an issue as to whether petitioner's statutory appeal before the CIT (Appeals) could have been disposed of on the ground of default without entering into and/or adjudicating merit of the case of the assessee/appellant in the body of the appeal.

In this respect, reliance is placed on the decision of the Hon'ble Supreme Court in the case of Bajali Steel Re- Rolling Mills Vs. C.C.E. and Customs, reported in 2014 (310) ELT 209 (SC) as well as the judgment of Madras High Court in the case of Southern Steel Industries Vs. Appellate Assistant Commissioner (CT), Kancheepuram & another, reported in