Held that section 250(6) of the Act , obligates the CIT(A) to state point for determination in appeal before him , the decision thereon and the reasons for determination. CIT(A) has no power to dismiss appeal of assessee on account of non -prosecution and without deciding on merits of the case . The matter is restored to the file of the CIT(A) to decide on merits .   ( AY. 2015 -16)(ITA No. 28/ Ranchi /2024 dt 13 -8 -2024 )