Loading judgment…
Facts
The assessee's appeal pertains to Assessment Year 2016-17, challenging an assessment order that made an addition of Rs. 32,74,975/-. A key legal issue raised by the assessee was the non-service of statutory notice under section 143(2) of the Act.
Held
The Tribunal held that the order of the CIT(A) was not a speaking order and failed to adjudicate the crucial legal issue regarding the notice under section 143(2). Therefore, the Tribunal decided to set aside the order.
Key Issues
Whether the CIT(A) order was a speaking order and if the issue regarding non-service of notice u/s 143(2) was properly adjudicated.
Sections Cited
143(2), 143(3), 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCHES “A”, PUNE
Before: DR.MANISH BORAD & SHRI VINAY BHAMORE
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2836/PUN/2025 Assessment Year : 2016-17 M/s. Ask Energy Solutions Vs. CIT(A)/Addl/JCIT(A), Private Limited, Thiruvanantapuram A-66, Ramdoot Society, (NFAC) 1070 Sadashiv Peth, Near Shanipar, Pune 411030 Maharashtra PAN : AAKCA7719H Appellant Respondent
Assessee by : Shri Suhas Bora and Sampada Ingale Revenue by : Shri Vidya Ratna Kishore Date of hearing : 17.03.2026 Date of pronouncement : 17.04.2026 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2016-17 is directed against the order dated 06.10.2025 framed by Addl/JCIT(A), Thiruvanantapuram arising out of Assessment Order dated 13.12.2018 passed u/s. 143(3) of the Income Tax Act, 1961 (in short ‘the Act’).
At the outset, ld. Counsel for the assessee submitted that the legal issue regarding non-serving of statutory notice u/s.143(2) of the Act has not been adjudicated by ld.CIT(A) even though the same has been referred in the impugned order and also the order of ld.CIT(A) is not a speaking order. Therefore, he prayed for restoring the issue raised to the file of ld.CIT(A) for afresh adjudication.
ITA No.2836/PUN/2025 M/s. Ask Energy Solutions Private Limited
On the other hand, ld.DR supported the order of ld.CIT(A).
We have heard the rival contentions and perused the record placed before us. We note that the assessee is a Private Limited company and assessment for A.Y. 2016-17 completed u/s.143(3) of the Act on 13.12.2018 wherein addition of Rs.32,74,975/- has been made to the returned income of Rs.31,56,830/- declared by the assessee. Income assessed at Rs.64,31,805/-. The assessee challenged the addition made by the assessee and also raised a legal issue that notice u/s.143(2) has not been served upon the assessee within the statutory time period provided under the Act. We however going through the impugned order observe that the ld.CIT(A) has not adjudicated this legal issue and further the observation of ld.CIT(A) only runs into five lines and the same reads as under :
“Observation and Decision:- I have gone through the facts of the case and the submissions of the Appellant. The Appellant has claimed that the gross turnover shown does not include the Service Tax component which has resulted in the difference in reconciliation between the gross turnover shown in the Return of Income and the gross receipts in 26AS. The Assessing Officer is directed to verify the Service Tax component and provide relief in accordance to law. Accordingly, the Appeal is partly allowed.”
The above finding of ld.CIT(A) cannot be equated to a speaking order as contemplated in section 250(6) of the Act and therefore considering the facts and circumstances of the
ITA No.2836/PUN/2025 M/s. Ask Energy Solutions Private Limited
case and also the non-adjudication of the legal issue, we deem it appropriate to remit back all the issues raised in the instant appeal to the file of ld.CIT(A) for afresh adjudication. Needless to mention that ld.CIT(A) in the set aside proceedings shall afford reasonable opportunity to the assessee. Impugned order is set aside and the grounds of appeal raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 17th day of April, 2026.
Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दिन ांक / Dated : 17th April, 2026. Satish
Satish Kumar Madishetty Digitally signed by Satish Kumar Madishetty Date: 2026.04.17 18:06:24 +05'30' आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, “A” बेंच, 4. पुणे / DR, ITAT, “A” Bench, Pune. ग र्ड फ़ इल / Guard File. 5. आिेश नुस र / BY ORDER,
// True Copy // Assistant Registrar, आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune.