https://www.taxtmi.com/caselaws?id=770323 An ex parte first appellate order was found unsustainable because it dismissed the appeal for non-compliance without deciding the points in dispute or giving reasons, contrary to section 250(6) of the Income-tax Act, 1961. The Tribunal held that an appellate authority must pass a reasoned speaking order addressing each issue and that denial of an effective hearing can violate natural justice. It also accepted additional evidence on the basis of sufficient cause for earlier non-production. The order was set aside and the matter remanded for fresh adjudication after granting the assessee adequate opportunity of hearing, leaving the substantive additions and disallowance open. en-us Tue, 25 Mar 2025 00:00:00 +0530 Fri, 09 May 2025 09:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770323 An ex parte first appellate order was found unsustainable because it dismissed the appeal for non-compliance without deciding the points in dispute or giving reasons, contrary to section 250(6) of the Income-tax Act, 1961. The Tribunal held that an appellate authority must pass a reasoned speaking order addressing each issue and that denial of an effective hearing can violate natural justice. It also accepted additional evidence on the basis of sufficient cause for earlier non-production. The order was set aside and the matter remanded for fresh adjudication after granting the assessee adequate opportunity of hearing, leaving the substantive additions and disallowance open. Case-Laws Income Tax Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770323