https://www.taxtmi.com/caselaws?id=471964 Sections 250(6) and 251 of the Income-tax Act require the Commissioner (Appeals) to determine the points arising from an assessment order through a written, reasoned decision. An assessee's non-participation does not remove the appellate authority's statutory duty to adjudicate the grounds on their merits. The Commissioner (Appeals) cannot summarily dismiss an income-tax appeal for non-prosecution and must pass a speaking order after providing appropriate opportunity. en-us Tue, 15 Apr 2025 00:00:00 +0530 Thu, 24 Sep 2026 19:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471964 Sections 250(6) and 251 of the Income-tax Act require the Commissioner (Appeals) to determine the points arising from an assessment order through a written, reasoned decision. An assessee's non-participation does not remove the appellate authority's statutory duty to adjudicate the grounds on their merits. The Commissioner (Appeals) cannot summarily dismiss an income-tax appeal for non-prosecution and must pass a speaking order after providing appropriate opportunity. Case-Laws Income Tax Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471964