https://www.taxtmi.com/caselaws?id=801182 Section 250 requires the first appellate authority to decide an income-tax appeal on merits by formulating points for determination and recording reasons. Dismissal solely because the assessee is absent or fails to file written submissions, including in an ex parte proceeding, does not meet that statutory duty. Where a prior direction requires merits-based reconsideration, compliance with these requirements is mandatory. An appellate order lacking points for determination and merits-based reasons is legally unsustainable and requires de novo reconsideration after reasonable opportunity of hearing. en-us Tue, 28 Jul 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801182 Section 250 requires the first appellate authority to decide an income-tax appeal on merits by formulating points for determination and recording reasons. Dismissal solely because the assessee is absent or fails to file written submissions, including in an ex parte proceeding, does not meet that statutory duty. Where a prior direction requires merits-based reconsideration, compliance with these requirements is mandatory. An appellate order lacking points for determination and merits-based reasons is legally unsustainable and requires de novo reconsideration after reasonable opportunity of hearing. Case-Laws Income Tax Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801182