GAJANANA SHAMANNA TALAGERI,GADAG vs. INCOME TAX OFFICER, WARD-1 , GADAG

This is an appeal filed by the assessee against the order passed by the NFAC, Delhi vide order dated 14/05/2025 in DIN No. ITBA/NFAC/ S/250/2025-26/1076198242(1) for the assessment year 2017-18.

We have heard both sides and perused the materials available on record. The Ld. AR before us submitted that all relevant details and supporting documents were filed before the learned CIT(A) by the assessee through a letter dated 5th April 2025. However, the learned CIT(A) dismissed the appeal by simply stating that the assessee had not furnished the necessary details to support the grounds raised. Hence, it was prayed by the learned AR to set aside the issue to the file of the learned CIT-A for fresh adjudication as per the provisions of law.

The learned Departmental Representative (DR) also did not object to the setting aside of the matter for fresh adjudication but submitted that the assessee should file the requisite documents including the PAN and their addresses of the parties to whom the payment was made by the assessee which are in dispute.

After considering the rival submissions, it is noted from the record that the assessee had indeed filed the documents and annexures during the appellate proceedings, which were available before the learned CIT(A) but the same were not considered. We find that the learned CIT(A) has not passed a speaking order as required under section 250(6) of the Income-tax Act, 1961. The said section mandates that the Commissioner (Appeals) shall state the points for determination, the decision thereon, and the reasons for the decision. In the present case, the order of the learned CIT(A) does not comply with these mandatory requirements. Therefore, in the interest of justice, we set aside the order of the learned CIT(A) and restore the matter to his file. The learned CIT(A) is directed to pass a fresh and reasoned order after considering the documents already submitted by the assessee and after giving due opportunity of being heard to the assessee as per the provisions of law. Accordingly, the appeal of the assessee is allowed for statistical purposes.