https://www.taxtmi.com/caselaws?id=469416 An ex parte first appellate order dismissing an assessee's appeal without addressing the merits or recording reasons was unsustainable because section 250(6) requires the points for determination, the decision on each point, and supporting reasons. The Tribunal held that a reasoned order after hearing the assessee is mandatory, and the absence of such consideration justified setting aside the dismissal. The matter was restored to the first appellate authority for fresh adjudication in accordance with law, with an opportunity of hearing to the assessee. en-us Thu, 06 Mar 2025 00:00:00 +0530 Tue, 16 Jun 2026 21:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469416 An ex parte first appellate order dismissing an assessee's appeal without addressing the merits or recording reasons was unsustainable because section 250(6) requires the points for determination, the decision on each point, and supporting reasons. The Tribunal held that a reasoned order after hearing the assessee is mandatory, and the absence of such consideration justified setting aside the dismissal. The matter was restored to the first appellate authority for fresh adjudication in accordance with law, with an opportunity of hearing to the assessee. Case-Laws Income Tax Thu, 06 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469416