APCON HOMES PRIVATE LTD,PATNA vs. ACIT/DCIT, CENTRAL CIRCLE-3, RANCHI

ITA 314/RAN/2025Status: DisposedITAT Ranchi06 July 20262 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the order of the CIT(A) due to the lack of a speaking order. The appeal was restored to the CIT(A) for readjudication on merits.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The CIT(A) had not passed a speaking order in its previous decision.

What were the issues?

The primary issue was the CIT(A)'s failure to pass a speaking order, necessitating a fresh adjudication.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Sharwan Kr. Jha, AR
For Respondent: Shri Sandipan Khan, Sr. DR
Hearing: 06.07.2026Pronounced: 06.07.2026

Per Bench: This is an appeal filed by the assessee against the order of the CIT(A)-3, Patna [hereinafter referred to as the ‘CIT(A)’] in appeal no. CIT(A), Patna-3/10350/2016-17 dated 13.08.2025 for the assessment year 2014-15. 2. Shri Sharwan Kr. Jha, AR represented on behalf of the assessee and Shri Sandipan Khan, Sr. DR represented on behalf of the revenue.

3.

A perusal of the order of the ld. CIT(A) clearly shows that ld. CIT(A) has not passed a speaking order. Therefore, in the interest of justice, we set aside the order of the ld. CIT(A) and restore the appeal of the assessee to the file of the ld. CIT(A) for readjudication on merits with a direction to pass a speaking order a

The order continues below.

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