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Facts
The assessee filed a nil return for AY 2009-10, but the Assessing Officer completed assessment u/s 143(3) making various additions. The assessee's appeal to the CIT(A) was dismissed on 13/06/2024, leading to the current appeal before the ITAT.
Held
The ITAT observed that the CIT(A)'s order was non-speaking and set it aside. The issues in dispute were restored to the file of the CIT(A) with a direction to pass a fresh speaking order on merits after providing the assessee with a reasonable opportunity of being heard.
Key Issues
Whether the CIT(A)'s non-speaking order, passed without the assessee's representation, was valid, and if the matter should be remanded for a de novo hearing.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW
Before: SHRI ANADEE NATH MISSHRA
2009-10 against impugned appellate order dated 13/06/2025 (DIN & Order No.ITBA/APL/S/250/2025- 26/1077024183(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
(B) The facts of the case, in brief, are that the assessee filed its return of income on 30/09/2009 declaring total income at nil. The Assessing Officer completed the assessment and passed assessment order on 22/12/2011 u/s 143(3) of the Income Tax Act, 1961 (“the Act” for short) by making various addition under various heads. Being aggrieved, the assessee filed appeal against the assessment order in the office of learned CIT(A). Vide order dated 13/06/2024, the assessee’s appeal was dismissed by the learned CIT(A (D) Being aggrieved, the assessee has filed the present appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order of learned CIT(A). In the course of appellate proceedings in ITAT none was present on behalf of the assessee. In absence of any representation from assessee’s side, learned Departmental Representative for Revenue was heard and the materials available on records were perused. On perusal of records, it is seen that the order passed by learned CIT(A) is non speaking order. In view of the foregoing, the order of learned CIT(A) is set aside and issues in dispute are restored back to the file of learned CIT(A) with the direction to pass de novo speaking order on merits of the case in accordance with law after providing reasonable opportunity of being heard to the assessee.
(D) In the result, the appeal is allowed for statistical purposes.
(Order pronounced in the open court on 04/12/2025)