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Facts
The assessee filed appeals against orders of the CIT(A) for assessment years 2013-14, 2015-16 & 2016-17. The Assessing Officer (AO) had issued a notice under Section 148 of the Income Tax Act, and the assessee had filed a response. However, the AO had not passed a speaking order on the assessee's objections.
Held
The Tribunal noted that no speaking order was passed by the AO on the assessee's objections regarding the Section 148 notice. Therefore, the issues were restored to the file of the AO for re-adjudication and for passing a proper speaking order on the objections.
Key Issues
Whether the AO erred by not passing a speaking order on the assessee's objections to the Section 148 notice, thereby requiring restoration of the issue.
Sections Cited
148
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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: BEFORE S/SHRI GEORGE MATHANSHRI GEORGE MATHAN & RATNESH NANDAN SAHAY & RATNESH NANDAN SAHAY & RATNESH NANDAN SAHAY
O R D E R Per Bench These are appeals filed by the assessee against the separate orders of ld re appeals filed by the assessee against the separate orders of ld re appeals filed by the assessee against the separate orders of ld CIT(A), NFAC Delhi all dated 9.10.2023 in Appeal No.NFAC CIT(A), NFAC Delhi all dated 9.10.2023 in Appeal No.NFAC CIT(A), NFAC Delhi all dated 9.10.2023 in Appeal No.NFAC/2012-13/10063054, No.NFAC/2014-15/10055755 15/10055755 and and No.NFAC/2015 No.NFAC/2015-15/10055935 15/10055935 for for the the assessment years 2013 assessment years 2013-14, 2015-16 & 2016-17, respectively, 17, respectively,
Shri Vinaya Kumar Jalan, Vinaya Kumar Jalan, ld AR appeared for the assesse ld AR appeared for the assessee and Shri Khub Chand Pandya, ld Sr DR appeared for the r Chand Pandya, ld Sr DR appeared for the revenue.
P a g e 1 | 3 to 236/RAN/2023 Assessment Years: 2013-14, 2015-16 & 2016-17
It was submitted by ld AR that the Assessing Officer has issued notice u/s.148 of the Act in the case of the assessee on 20.3.2020. It was the submission that the assessee had filed his response to the notice on 12.5.2020. It was the submission that the AO has not passed a speaking order on the objection of the assessee in respect of 148 notice. At this point, it was informed to ld AR that the issues in regard to 148 orders on the objection would have to be restored to the AO for readjudication and passing of a speaking order, ld AR did not raise any objection.
Ld Sr DR submitted that he has no objection if the issue is restored to the file of the AO fFor passing a speaking order on the objection filed by the assessee to 148 notice.
We have considered the rival submissions. As it is noticed that there is no speaking order but only passing reference has been made by the ld CIT(A), the issues are restored to the file of the AO for re-adjudication. The AO shall pass a speaking order on the objection filed by the assessee to 148 notice. After passing the order on the objection of the assessee, the AO shall proceed with the assessment. As an irregularity has happened on the point where the objections have not been disposed of by the AO in respect of notice 148 issued, the issues in the appeal are restored to the point of irregularity has taken place for non- passing of a speaking order in respect of objection. That irregularity is to be cleared by the AO and then the assessment is to be made
P a g e 2 | 3 to 236/RAN/2023 Assessment Years: 2013-14, 2015-16 & 2016-17
In the result, appeals of the assesseee stand partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 10/06/2025.