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Facts
The assessee, an individual, did not file the return of income for A.Y. 2018-19. The AO initiated assessment under Section 147 r.w. Section 144B after information about the sale of immovable property worth Rs. 8 crores. The assessee filed an ITR in response to a notice under Section 148, but the AO added Rs. 98,40,402/- for unsubstantiated cost of selling flats. The CIT(A) dismissed the assessee's appeal without considering submissions, passing a non-speaking order.
Held
The Tribunal observed that the CIT(A) order was not a speaking order and did not address the assessee's detailed submissions. Therefore, the Tribunal remitted the issues back to the Ld. CIT(A) for fresh adjudication and for passing a speaking order under Section 250(6), ensuring proper opportunity of hearing for the assessee.
Key Issues
Whether the CIT(A) erred in passing a non-speaking order under Section 250 of the Income Tax Act without discussing the detailed submissions made by the appellant, warranting a remand for fresh adjudication.
Sections Cited
250, 147, 144B, 148, 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, B BENCH,
Before: Dr. MANISH BORAD & SHRI VINAY BHAMORE
Assessee by : None Revenue by : Shri Umesh Phade- Addl.CIT Date of hearing : 24.11.2025 Date of pronouncement : 26.11.2025 आदेश/ORDER
PER DR.MANISH BORAD, ACCOUNTANT MEMBER :
This appeal at the instance of the assessee is directed against the order of Ld. CIT(A) NFAC, Delhi dated 25.08.2025 framed u/s 250 of the Income Tax Act, 1961 for A.Y. 2018-19 which is arising out of order passed u/s 147 r.w.s. 144B of the Act dated 12.01.2024.
When the case called for, none appeared on behalf of the assessee. However on due consideration of the grounds of appeal, perusal of the impugned order we deem it appropriate to proceed to adjudicate the instant appeal ex-parte quo assessee.
We have heard Ld. DR and perused the record placed before us. We note that the assessee is an individual and did not file the return of income for A.Y. 2018-19. Based on the information about the transaction effected by the assessee for sale of immovable property amounting to Rs. 8 crores, Ld. AO after obtaining necessary sanction and validly serving the statutory notices carried out the assessment proceedings u/s 147 r.w.s. 144B of the Act. During the course of the proceedings the assessee furnished the return of income in response to notice u/s 148 of the Act declaring income of Rs. 1,05,03,390/- Ld. Assessing Officer (AO) noticed that the assessee while calculating the long term capital gain from sale of immovable property has claimed cost of selling the flats at Rs. 98,40,402/- but in the view of Ld. AO, assessee could not satisfy with the creditable evidence for claiming such expenditure. Ld. AO made the addition of Rs. 98,40,402/- and assessed the income at Rs. 2,03,43,792/-
Dissatisfied with the addition made by Ld. AO, the assessee preferred appeal before Ld. CIT(A) and Ld. CIT(A) has dismissed the assessee’s appeal. We notice that Ld. CIT(A) while coming to this finding has not made reference to the submissions made by the assessee and has similarly dismissed the appeal. From going through the impugned order it is seen that is not a speaking order. In the grounds of appeal No. 2 assessee has raised the issue that the Ld. CIT(A) erred in passing a non speaking order u/s 250 of the income tax Act without discussing the detailed submission made by the appellant during the hearing.
6. Considering this ground of appeal and also taking note of the impugned order we deem it appropriate to remit the issues raised on merits in the instant appeal to the file of Ld. CIT(A) for afresh adjudication and pass a speaking order as contemplated u/s 250(6) of the Act. Needless to mention that proper opportunity of hearing shall be granted to the assessee. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes.
In the result appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 26th day of November, 2025.