Case Law Analysis
|Income Tax Appellate Tribunal
Section 250(6) IT Act | Appellate Authority Must Pass Speaking Order on Merits, Not Dismiss Ex-Parte for Non-Compliance : ITAT Delhi
ITAT Delhi holds that appellate authorities under Section 250(6) of the Income Tax Act must adjudicate appeals on merits and cannot dismiss them ex-parte merely for procedural non-compliance. The ruling reinforces natural justice principles, mandating a reasoned order even in cases of default, and remands the matter for fresh adjudication with an opportunity for the assessee to present evidence.