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    <title>1999 (8) TMI 109 - ITAT AHMEDABAD-C</title>
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    <description>The Tribunal set aside the CIT(A)&#039;s order dismissing the appeal for non-prosecution, citing a violation of section 250(6) requiring speaking orders. Emphasizing the importance of parties understanding decisions, the Tribunal noted the CIT(A) erred in not considering earlier pending appeals. The Tribunal clarified distinctions between relevant provisions and directed a fresh disposal of the appeal, ensuring proper opportunity and adherence to the law. The appeal was treated as allowed for statistical purposes.</description>
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