#Section 250(6) Income Tax Act

The ITAT Delhi has held that dismissing a tax appeal ex-parte without addressing merits or providing reasons violates Section 250(6) of the Income Tax Act, which mandates reasoned appellate orders. This ruling reinforces that procedural fairness cannot be sacrificed even when notices are allegedly missed, and sets a precedent for taxpayers facing technical dismissals due to administrative or personal hardship.

The ITAT Guwahati set aside the CIT(A)'s order for failing to provide any reasoning, ruling that non-appearance by the assessee does not absolve the appellate authority of its statutory duty to pass a speaking order. This reinforces that procedural fairness under Section 250(6) is non-negotiable - authorities cannot evade substantive adjudication by ignoring submissions or remaining silent.