Commissioner (Appeals) dismissed the appeal ex parte . On appeal the Appellate Tribunal held that the Commissioner (Appeals) Required to dispose of the appeal of the assessee by an order in writing stating the points for determination, the decision thereon and the reasons for the decision- Directed to dispose the appeal on merits in accordance with law (AY.2013-14)
A. J. Mill Store Agency Pvt. Ltd. v. ITO (2020) 81 ITR 64 (SN) (Kol) (Trib)
S. 250 : Appeal – Commissioner (Appeals) – Duties – Ex parte – Required to dispose of the appeal of the assessee by an order in writing stating the points for determination, the decision thereon and the reasons for the decision- Directed to dispose the appeal on merits in accordance with law .[ S 68, 143(3) 148 ].