https://www.taxtmi.com/caselaws?id=765985 ITAT Guwahati held that CIT(A) violated Section 250(6) by passing an ex-parte order without proper opportunity of hearing and failing to provide reasoned decision on appeal grounds. The tribunal noted that CIT(A) neither examined submissions nor adjudicated various grounds, merely disposing appeal without required speaking order. Citing precedents from Madras HC and Bombay HC, ITAT emphasized CIT(A) cannot dismiss appeals for non-prosecution and must pass reasoned orders on merits. Matter remitted to CIT(A) for fresh disposal with proper hearing opportunity. Appeal allowed for statistical purposes. en-us Mon, 20 Jan 2025 00:00:00 +0530 Fri, 14 Feb 2025 08:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765985 ITAT Guwahati held that CIT(A) violated Section 250(6) by passing an ex-parte order without proper opportunity of hearing and failing to provide reasoned decision on appeal grounds. The tribunal noted that CIT(A) neither examined submissions nor adjudicated various grounds, merely disposing appeal without required speaking order. Citing precedents from Madras HC and Bombay HC, ITAT emphasized CIT(A) cannot dismiss appeals for non-prosecution and must pass reasoned orders on merits. Matter remitted to CIT(A) for fresh disposal with proper hearing opportunity. Appeal allowed for statistical purposes. Case-Laws Income Tax Mon, 20 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765985