https://www.taxtmi.com/caselaws?id=789337 Ex parte first appellate orders are unsustainable where repeated notices are issued with insufficient time to respond and the assessee is denied a real and reasonable opportunity of hearing. The appellate authority must also pass a speaking order after considering the material on record; disposal without reasoned adjudication does not satisfy the duty to give reasons under section 250(6). On both grounds, the impugned orders were set aside and the matters restored for de novo consideration and fresh speaking orders in accordance with law. en-us Tue, 24 Mar 2026 00:00:00 +0530 Tue, 07 Apr 2026 07:48:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789337 Ex parte first appellate orders are unsustainable where repeated notices are issued with insufficient time to respond and the assessee is denied a real and reasonable opportunity of hearing. The appellate authority must also pass a speaking order after considering the material on record; disposal without reasoned adjudication does not satisfy the duty to give reasons under section 250(6). On both grounds, the impugned orders were set aside and the matters restored for de novo consideration and fresh speaking orders in accordance with law. Case-Laws Income Tax Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789337