Non speaking order set aside

This ruling reinforces a foundational appellate principle, orders must be reasoned, complete, and responsive to all grounds raised. 

The Tribunal found that the CIT(A) failed to address a jurisdictional challenge regarding non-service of notice under Section 143(2) and issued a cursory order lacking reasoning. By invoking the mandate of Section 250(6), it held that such non-speaking orders are legally unsustainable. 

The decision underscores that procedural fairness is not a formality but a substantive requirement, and any lapse therein vitiates the appellate process.