https://www.taxtmi.com/caselaws?id=798463 Commissioner (Appeals) must decide income-tax appeals on merits through a written, reasoned order identifying the points for determination and the basis of the decision. Sections 250 and 251 permit ex parte disposal where an assessee does not participate despite notice, but do not permit dismissal solely for non-prosecution. Such dismissals require fresh adjudication after a reasonable opportunity of hearing. Delay caused by electronic communication of an appellate order, despite a request for physical service, warrants a liberal, justice-oriented approach to condonation where the delay is not inordinate. en-us Wed, 05 Aug 2026 00:00:00 +0530 Tue, 08 Sep 2026 08:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798463 Commissioner (Appeals) must decide income-tax appeals on merits through a written, reasoned order identifying the points for determination and the basis of the decision. Sections 250 and 251 permit ex parte disposal where an assessee does not participate despite notice, but do not permit dismissal solely for non-prosecution. Such dismissals require fresh adjudication after a reasonable opportunity of hearing. Delay caused by electronic communication of an appellate order, despite a request for physical service, warrants a liberal, justice-oriented approach to condonation where the delay is not inordinate. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798463