ITAT Chennai Judgments — July 2024

The Tribunal found no valid reason for the abnormal delay and noted that no specific ground was raised before the CIT(A) regarding non-receipt of the intimation. The CIT(A) was not bound to investigate the service of the intimation without a proper ground.

The Tribunal held that the CIT(A)-NFAC's order was non-speaking and lacked adjudication on merits. The appeals were set aside, and the matter was remanded back to the CIT(A) for fresh adjudication after providing the assessee with an opportunity to be heard and rectify technical defects.

The Tribunal found that the CIT(A)-NFAC disposed of the appeal ex-parte and without sufficient opportunity of hearing. Therefore, the order of the CIT(A)-NFAC was set aside.

The Tribunal held that the CIT(A)-NFAC's order was non-speaking and lacked adjudication on merits. The appeals were set aside, and the matter was remanded back to the CIT(A) for fresh adjudication after providing the assessee with an opportunity to be heard and rectify technical defects.

The Tribunal condoned the delay, finding the assessee's reasons reasonable. The Tribunal set aside the CIT(A)-NFAC's order and remanded the issue back for fresh adjudication due to the order being non-speaking and not considering the assessee's submissions.

The Tribunal held that the CIT(A) does not have the power to set aside an order and must decide the issue itself. Therefore, the CIT(A)'s order was set aside.