https://www.taxtmi.com/caselaws?id=795064 Commissioner (Appeals) must decide an income-tax appeal on merits by identifying the points arising from the challenged assessment and recording written reasons, even where the assessee does not participate effectively. Appellate powers do not permit summary dismissal for want of prosecution. This requirement is especially material where the grounds challenge the Assessing Officer's assumption of jurisdiction. Dismissal solely for non-prosecution is invalid, requiring restoration 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 Commissioner (Appeals) must decide an income-tax appeal on merits by identifying the points arising from the challenged assessment and recording written reasons, even where the assessee does not participate effectively. Appellate powers do not permit summary dismissal for want of prosecution. This requirement is especially material where the grounds challenge the Assessing Officer's assumption of jurisdiction. Dismissal solely for non-prosecution is invalid, requiring restoration 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