Jayan Vatahakattu Moni v. Commissioner of Income Tax (Appeals)

Income Tax Act, 1961 — Section 250(6) — Procedure in appeal — Dismissal for non-appearance — Requirement to pass order on merits.

The appellate authority rejected the petitioner's appeal solely on the ground of non-appearance despite issuance of notices on four occasions, without addressing the grounds raised in the appeal — Held, under Section 250(6) of the Income Tax Act, 1961, the appellate authority is statutorily bound to state the points for determination, record the decision thereon, and give reasons for the decision. Even in the absence of the appellant, the appellate authority is not empowered to dismiss the appeal solely for non-prosecution and must consider and decide the appeal on merits with reference to the grounds raised — Ext.P3 order quashed and matter remanded for fresh consideration. [Paras 1, 4]