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Facts
The assessee filed an appeal against an order of the CIT(A) which confirmed adjustments made in an intimation under Section 143(1) of the Income Tax Act. The assessee contended that the CIT(A)'s order was not a speaking order and was passed without reasonable opportunity.
Held
The Tribunal set aside the order of the CIT(A) and directed it to pass a denovo order after providing a reasonable opportunity to the assessee and deciding the grounds of appeal in a speaking manner.
Key Issues
Whether the CIT(A) passed a speaking order after providing reasonable opportunity to the assessee.
Sections Cited
143(1), 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW ‘A’ BENCH LUCKNOW
Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA
Assessment Year 2016-17 against impugned appellate order dated 18/03/2024 (DIN & Order No. ITBA/APL/S/250/2023- 24/1062835759(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
(B) In this case, intimation dated 22.03.2016 was issued u/s. 143(1) of the Income Tax Act, 1961 (in short the ‘Act’) whereby adjustment was made to the assessee returned income. The assessee filed appeal before the learned CIT(A) against aforesaid intimation. Vide impugned appellate order dated 18.03.2024, the learned Additional/JCIT(A)-3 disposed off the assessee’s appeal whereby the adjustments made in the aforesaid intimation were confirmed. Present appeal has been filed by the assessee against the aforesaid impugned appellate order of the learned Addl./JCIT appeals. (C) At the time of hearing, the learned Authorized Representative of the assessee submitted that the impugned appellate order was passed by learned Addl./JCIT (A) without providing reasonable opportunity to the assessee. He further submitted that the impugned appellate order of the learned CIT(A) is not speaking order and the adjustments made in the aforesaid intimation have been confirmed in a summary manner without discussing merits of the case and without deciding the grounds of appeal in a speaking manner. In view of aforesaid, learned A.R. for the assessee submitted that the learned CIT(A) should be directed to pass denovo order and the impugned order of the learned CIT(A) should be set aside. Learned D.R. expressed no objection to this and left the matter to the discretion of the bench. After hearing both sides and after perusing the materials on record, the impugned appellate order of the learned CIT(A) is set aside and he is directed to pass denovo order in accordance with law, after providing reasonable opportunity to the assessee. The learned CIT(A) is further directed to decide the grounds of appeal and the issues in dispute through speaking order on merits, ensuring adherence to Section 250(6) of Income Tax Act. All the grounds of appeal are treated as disposed of in accordance with foregoing directions.
(D). In the result, the appeal of the assessee stands partly allowed for statistical purposes.
(Order pronounced in the open court on 16.12.2025)