https://www.taxtmi.com/caselaws?id=795064 The Commissioner (Appeals) must decide an income-tax appeal on merits in writing, identify the points arising from the assessment under challenge, and record reasons for the decision. Non-participation by the assessee does not permit summary dismissal for want of prosecution, particularly where the grounds challenge the Assessing Officer's jurisdiction. The notes state that such dismissal is invalid and that the matter should be restored for fresh adjudication after a reasonable opportunity of hearing. en-us Wed, 17 Jun 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795064 The Commissioner (Appeals) must decide an income-tax appeal on merits in writing, identify the points arising from the assessment under challenge, and record reasons for the decision. Non-participation by the assessee does not permit summary dismissal for want of prosecution, particularly where the grounds challenge the Assessing Officer's jurisdiction. The notes state that such dismissal is invalid and that the matter should be restored for fresh adjudication after a reasonable opportunity of hearing. Case-Laws Income Tax Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795064