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Facts
The assessee filed appeals against the orders of the Ld. CIT(A) which dismissed the appeals. The assessment orders had made additions for Assessment Years 2014-15 to 2017-18 and 2019-20. The assessee preferred appeals before the Ld. CIT(A), which were dismissed.
Held
The Tribunal held that the order of the Ld. CIT(A) was non-speaking and did not decide all the grounds of appeal with detailed reasoning. Therefore, the matter was remanded back to the Ld. CIT(A) for fresh adjudication.
Key Issues
Whether the order of the Ld. CIT(A) was a speaking order deciding all grounds of appeal? Whether the matter should be remanded for fresh adjudication?
Sections Cited
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Income Tax Appellate Tribunal, DELHI
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
ORDER
PER YOGESH KUMAR, U.S. JM:
The captioned appeals are filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Appeals), Delhi-25 (‘Ld.
CIT(A)’ for short), dated 16/01/2025 for the Assessment Years 2014- 15, 2015-16, 2016-17, 2017-18 and 2019-20 respectively.
Brief facts of the case are that, The assessment orders came to be passed against the Assessee by making certain additions in Assessment Year 2014-15, 2015-16, 2016-17, 2017-18 and 2019-20.
Aggrieved by the assessment orders, the Assessee preferred the Appeals before the Ld. CIT(A). The Ld. CIT(A) vide orders dated 16/01/2025, dismissed the Appeals filed by the Assessee. Aggrieved by the orders of the Ld. CIT(A), the Assessee preferred the present Appeals.
None appeared for the Assessee. Considering the issue involved in the present Appeals we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perused the material available on record.
The Ld. Departmental Representative vehemently submitted that the Assessee has made partial complaint and submitted partial reply before the Ld. CIT(A) and based on the partial reply of the Assessee, the First Appeals of the Assessee has been dismissed. Thus, the Ld. Department's Representative relying on the order of the Ld. CIT(A), sought for dismissal of the Appeals.
We have heard the Department's Representative and perused the material available on record. It can be seen from the order of the Ld. CIT(A) , the order impugned has been passed considering the partial reply of the Assessee by observing that the Assessee has been unable to corroborate its contentions with any evidence/details and found that there is no reason to interfere with the findings of the AO. We find that order of the Ld. CIT(A) is non speaking and not decided all the grounds of Appeal of the Assessee with a detailed reasoning.
Therefore, in the interest of justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee.
In the result, the Appeals of the Assessee are partly allowed for statistical purpose.