The petitioner was an employee ICICI Bank, who took voluntary retirement during the assessment year 2004-05. As part of the benefits of retirement scheme, he received a compensation of Rs.4,52,814/-. He submitted return of income for the said assessment year claiming the relief under section 89(1) amounting to Rs.24,353/-.Subsequently he submitted a rectification application, seeking exemption under section 10(10C) on retirement compensation, which was turned down by the assessing officer. Against the same, a revision petition was submitted by the petitioner before the Commissioner (Appeals), which was rejected, relegating the petitioner to invoke the appellate remedies. On writ the Court held that section 250(6) imposes an obligation upon appellate authority that while disposing of appeal, order shall be in writing and shall state points for determination, decision thereon and reason for decision. It was obligatory on part of appellate authority to refer to points raised in appeal, and to determine same by supplying reasons for such determination. There is no provision for rejecting an appeal for non-appearance of appellant. Therefore, in absence of any such provision, irrespective of question whether appellant had appeared or not, appellate authority had to take decision by strictly following mandate contemplated under section 250(6) which could only be a decision answering points raised in appeal. CIT(A) was dircted to decide the appeal within three months from the date of receipt of the order.   (AY. 2004-05)(SJ)