Messrs Mela Ram & Sons vs The Commissioner Of Income-Tax,Punjab on 21 February, 1956
4. The question whether the omission was irregular or there was any fatality attached to it is really of academic interest in view of what has been
stated by the apex court in Mela Ram and Sons v. CIT [1956] 29 ITR 607. The Tribunal ought to have heard the appeal on the merits. That being the position we remit the matter back to the Tribunal for hearing the appeal on the merits without attaching any importance to the question as to whether the appeal before the Appellate Assistant Commissioner was competent and entertainable or not. We make it clear that we have not expressed any opinion on the merits of the case.