https://www.taxtmi.com/caselaws?id=463861 An appellate authority under the Income-tax Act must decide an appeal on merits by a reasoned order and cannot sustain a dismissal for non-prosecution where service of hearing notices in the assessee's chosen mode is not established. Here, the delay in filing the appeals was condoned because the assessee explained that knowledge of the appellate order came later and there was no material of deliberate inaction. The appellate orders were then set aside because the grounds were not adjudicated substantively and notices were not validly served. The matters were remanded for fresh disposal after granting a reasonable opportunity of hearing. en-us Tue, 21 May 2024 00:00:00 +0530 Fri, 19 Sep 2025 13:43:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463861 An appellate authority under the Income-tax Act must decide an appeal on merits by a reasoned order and cannot sustain a dismissal for non-prosecution where service of hearing notices in the assessee's chosen mode is not established. Here, the delay in filing the appeals was condoned because the assessee explained that knowledge of the appellate order came later and there was no material of deliberate inaction. The appellate orders were then set aside because the grounds were not adjudicated substantively and notices were not validly served. The matters were remanded for fresh disposal after granting a reasonable opportunity of hearing. Case-Laws Income Tax Tue, 21 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463861