https://www.taxtmi.com/highlights?id=105100 Section 250(6) requires an appellate authority to determine the points in appeal on merits and record reasons for its decision. Non-compliance with hearing notices does not permit a cryptic ex parte affirmation of reassessment additions without addressing the issues, undertaking necessary enquiries, or obtaining assessment records. Although the assessee must comply with notices, any ex parte disposal must remain a reasoned decision on merits. The non-speaking appellate order was set aside and remanded for fresh adjudication after opportunity to both parties; continued non-compliance permits ex parte adjudication on merits. en-us Sat, 17 Oct 2026 05:20:35 +0530 Sat, 17 Oct 2026 05:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105100 Section 250(6) requires an appellate authority to determine the points in appeal on merits and record reasons for its decision. Non-compliance with hearing notices does not permit a cryptic ex parte affirmation of reassessment additions without addressing the issues, undertaking necessary enquiries, or obtaining assessment records. Although the assessee must comply with notices, any ex parte disposal must remain a reasoned decision on merits. The non-speaking appellate order was set aside and remanded for fresh adjudication after opportunity to both parties; continued non-compliance permits ex parte adjudication on merits. Highlights Income Tax Sat, 17 Oct 2026 05:20:35 +0530 https://www.taxtmi.com/highlights?id=105100