https://www.taxtmi.com/caselaws?id=797692 An ex parte first-appellate adjudication is unsustainable where hearing notices allow less than fifteen days each for the assessee to respond and substantiate claims. Section 250(6) of the Income-tax Act requires a reasoned, speaking appellate determination, while the hearing opportunity must be real, reasonable and effective rather than merely formal. Inadequate response time prevents effective representation and production of supporting evidence. The appellate order should therefore be set aside for fresh de novo consideration through a speaking order. en-us Wed, 19 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797692 An ex parte first-appellate adjudication is unsustainable where hearing notices allow less than fifteen days each for the assessee to respond and substantiate claims. Section 250(6) of the Income-tax Act requires a reasoned, speaking appellate determination, while the hearing opportunity must be real, reasonable and effective rather than merely formal. Inadequate response time prevents effective representation and production of supporting evidence. The appellate order should therefore be set aside for fresh de novo consideration through a speaking order. Case-Laws Income Tax Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797692