Tribunal held that Commissioner (Appeals) is bound to adjudicate appeal on merits in accordance with law by speaking order recording reasons. Matter remanded to Commissioner (Appeals). (AY.2011-12)
Brijeshkumar Jayantibhai Patel v. ITO (2024) 114 ITR 1 (SN) (Ahd) (Trib)
S. 250 : Appeal-Commissioner (Appeals)-Procedure-Ex-parte order-Commissioner (Appeals) is bound to adjudicate appeal on merits in accordance with law by speaking order recording reasons.[S.69A, 250(6)]
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