JUDGMENT

The petitioner is a partnership firm and an assessee under the provisions of the Income Tax Act 1961. The challenge raised in this writ petition is against Ext.P4 order passed by the first appellate authority under Section 250 of the Income Tax Act, 1961 . Initially pertaining to the assessment year 2014- 2015, Ext.P1 order of assessment was passed and being aggrieved by the same, an appeal was submitted before the 2^nd respondent. However, the appeal was rejected by the appellate authority as per Ext.P4 order.

2. According to the petitioner Ext.P4 order was passed rejecting the appeal solely in view of the fact that the petitioner failed to appear when the appeal was taken up for hearing. The specific contention raised by the learned senior counsel for the petitioner is that, such a course is not open to the appellate authority in the light of the statutory stipulations contained in Section 250 of the Act. It is pointed out that as per the said provision, the appellate authority is under an obligation to decide the matter on merits. Reliance was also placed on Ext.P5, a judgment rendered by this Court, wherein the above legal proposition was upheld.

3. After hearing the