DOLPHIN DEVELOPERS LTD.,KANPUR vs. INCOME TAX OFFICER, WARD-6(1), KANPUR

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)