The Commissioner (Appeals) cannot dismiss an appeal merely for non-compliance by the assessee and is statutorily required under section 250(6) to pass a reasoned and speaking order on the merits. Since the assessee’s contention regarding the retrospective benefit of the amended proviso to section 12A(2) was not adjudicated and the appellate order merely affirmed the reassessment order without reasons, the order was held to be cryptic and in violation of section 250(6). The matter was restored to the Commissioner (Appeals) for fresh adjudication after providing adequate opportunity to the assessee. (AY. 2010-11)