Appellate Authority is bound to look into the merits even in the absence of Assessee during proceedings

Citation:

SK Construction and Co Vs. State of Bihar

[2023] 156 Taxmann.com 553 (Patna)

Decision:

It was held that Appellate Authority is obligated under Section 107 to look into the merits of the matter and examine the grounds mentored by the assessee, even if his presence is not recorded during the proceedings.