CITICON ENGINEERS LIMITED,BHUBANESWAR vs. ITO, WARD 1(1), BHUBANESWAR, BHUBANESWAR

ITA 487/CTK/2026Status: DisposedITAT Cuttack05 June 2026AY 2017-182 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The ITAT held that the CIT(A)'s order was non-speaking and violated the provisions of Section 250(6) of the Act. The matter was restored to the CIT(A) for fresh adjudication with a speaking order.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The CIT(A) passed a non-speaking order despite the assessee responding to notices. The ITAT noted that the CIT(A) had provided opportunities to the assessee.

What were the issues?

Whether the CIT(A) passed a speaking order as required by law. Whether the order of the CIT(A) was cryptic and not self-explanatory.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: S/SHRI GEORGE MATHAN & RAJESH KUMAR

For Respondent: Shri Vijaya Singh, ld Sr. DR
Hearing: 05/06/2026Pronounced: 05/06/2026

Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 25.2.2026 in Appeal No. CIT(A), Bhubaneswar-1/14638/2019-20 for the assessment year 2017-18. 2. None appeared for the assessee and Shri Vijaya Singh, ld Sr. DR appeared for the revenue.

3.

We have heard ld Sr. D.R and perused the record of case. The ld CIT(A) records that the assessee was given various opportunities and in para 5 records that the assessee has responded to the notices on three occasions i.e./ on 27.2.2021, 21.1.2026 and 12.2.2026 However, he has passed a non-speaking order.. The 2 Assessment Year: 2017-18

provisions of section 250(6) of the Act are in the nature of judicial discretion

The order continues below.

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