https://www.taxtmi.com/caselaws?id=755500 An appellate order under the Income-tax Act must be a reasoned adjudication on merits and cannot be disposed of merely for non-prosecution. Section 250(6) requires the first appellate authority to record the point for determination, decide it, and state reasons. Where notice was not effectively served and no merits-based decision was rendered, the ex parte dismissal could not be sustained. The proper course was to set aside the order and restore the appeal for de novo consideration after granting the assessee an effective opportunity of hearing. en-us Thu, 11 Jul 2024 00:00:00 +0530 Sat, 13 Jul 2024 08:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755500 An appellate order under the Income-tax Act must be a reasoned adjudication on merits and cannot be disposed of merely for non-prosecution. Section 250(6) requires the first appellate authority to record the point for determination, decide it, and state reasons. Where notice was not effectively served and no merits-based decision was rendered, the ex parte dismissal could not be sustained. The proper course was to set aside the order and restore the appeal for de novo consideration after granting the assessee an effective opportunity of hearing. Case-Laws Income Tax Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755500