The orders passed by the Commissioner (Appeals) were in contravention of the provisions of section 250(6) of the Act. The Commissioner (Appeals) had erred in facts and in law in summarily dismissing the assessee’s appeals for the assessment years under consideration, by passing a non-speaking order, without mentioning the various grounds of appeal raised by the assessee in his appellate order and without discussing the merits of the case. Therefore, in the interests of justice, the cases were to be remanded to the Commissioner (Appeals) for fresh adjudication on the merits, for both the assessment years, after giving due opportunity of hearing to the assessee to present his case on the merits.(AY.2012-13, 2015-16)