https://www.taxtmi.com/caselaws?id=461004 An appellate order dismissing an assessee's appeal for non-prosecution, without dealing with adjournment requests or giving an effective opportunity of hearing, was held inconsistent with section 250(6) of the Income-tax Act, 1961. The provision requires a written, reasoned order stating the points for determination, the decision on each point, and the reasons for that decision. Because the first appellate authority did not pass a speaking order or properly hear the assessee, the order was set aside and the matter was remanded for fresh adjudication after due hearing. en-us Thu, 01 Jun 2023 00:00:00 +0530 Thu, 06 Mar 2025 18:58:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461004 An appellate order dismissing an assessee's appeal for non-prosecution, without dealing with adjournment requests or giving an effective opportunity of hearing, was held inconsistent with section 250(6) of the Income-tax Act, 1961. The provision requires a written, reasoned order stating the points for determination, the decision on each point, and the reasons for that decision. Because the first appellate authority did not pass a speaking order or properly hear the assessee, the order was set aside and the matter was remanded for fresh adjudication after due hearing. Case-Laws Income Tax Thu, 01 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461004