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Issues: Whether the ex parte dismissal of the appeal for non-prosecution, without adjudication on merits, was valid and whether the matter was liable to be remanded for fresh consideration.
Analysis: The appellate authority was required to record the point for determination, decide it, and give reasons under section 250(6) of the Income-tax Act, 1961. The statutory scheme did not authorise disposal of the appeal merely for non-prosecution without examining the merits. The absence of effective notice service and the lack of a reasoned adjudication meant that the order could not stand. Since the first appellate authority had not dealt with the appeal on merits, the proper course was to set aside the order and restore the matter for de novo consideration after granting effective opportunities of hearing.
Conclusion: The ex parte order was invalid and the matter was remanded for fresh disposal in accordance with law, in favour of the assessee.
Final Conclusion: The appeal was restored to the first appellate authority for a speaking decision on merits after affording proper opportunity to the assessee.
Ratio Decidendi: An appellate order under the Income-tax Act must be a reasoned adjudication on merits and cannot be sustained if the appeal is dismissed ex parte for non-prosecution without compliance with the statutory duty to decide and record reasons.
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