Case Law Analysis
|Income Tax Appellate Tribunal
Section 250(6) IT Act | Ex-parte Dismissal Without Merits Violates Statutory Mandate : ITAT Delhi
ITAT Delhi sets aside ex-parte dismissal by CIT(A) for non-prosecution, holding Section 250(6) mandates reasoned orders on merits. Remand directs fresh adjudication, reinforcing statutory compliance and natural justice in tax appeals.