“speaking order”

Anil Kumar Agarwal, Agra vs. DCIT 2(1)(1), Agra

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Anil Kumar Agarwal, Vs. Dy. Cit, 44, R. S. Residency, Circle-2(1)(1), Dayal Bagh, Agra, Up Agra (Appellant) (Respondent) Pan: Aampa3335J Assessee By : Shri Rajni Kant Verma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 17/09/2025 Date Of Pronouncement 19/11/2025

assessee and assessee filed objections to the same. The Learned AO disposed of the objections for reopening the assessment by way of a separate speaking order dated 6-12-2018 which is reproduced in pages 4 to 7 of the assessment order. The Learned AO issued a final show-cause

Alok Kumar, Madhepura vs. ITO Ward 3(5), Saharsa

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraalok Kumar, Ito Ward-3(5), S/O Sri Dasrath Mehata, Saharsha Village- Ganeshpur, M.S. Vs Yogiraj, Purani Madhepura, Dist- Madhepura – 852116 (Bihar) (Pan: Bpkpk1186D) (Appellant) (Respondent) Present For: Appellant By : K.P. Jalan, Ar Respondent By : Ashwani Kr. Singal, Jcit Date Of Hearing : 16.10.2025 Date Of Pronouncement : 19.11.2025 O R D E R Per Rakesh Mishra: This Appeal Filed By The Assessee Is Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “The Ld. Cit(A) Dated 14.05.2024. 2 Alok Kumar, Ay: 2012-13 2. The Grounds Of Appeal Raised By The Assessee Are Reproduced As Under:

behalf of the assessee. We note that in Ajji Basha Vs. CIT (2019) 111 taxmann.com 348 (Madras) it has been held that a speaking order on merits with reasons and findings is to be passed by Commissioner (Appeals) on basis of ground raised in assessee's appeal; he cannot dispose ... assessee's appeal merely by holding that the 5 Alok Kumar, AY: 2012-13 Assessing Officer's order is a self-speaking order which requires no interference. It has also been held in the case of Commissioner of Income-tax (Central) Nagpur v. Premkumar Arjundas Luthra (HUF) [2016] 69 taxmann.com

Gmedapadu Pacs, East Godavari vs. ITO, Ward-1, Kakinada

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.573/Viz/2025 (निर्धारण वर्ा/Assessment Year:2018-19) Gmedapadu Pacs, Vs. Income Tax Officer, East Godavari District, Ward-1, Andhra Pradesh. Kakinada. Pan: Aaaag8455A (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Sri Kss Sarma, Ca रधजस् व द्वधरध/Revenue By: Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख/Date Of Hearing: 16/10/2025 घोर्णध की तधरीख/Date Of 19/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Society Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 18/08/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 10/02/2021 For Ay 2018-19. The Assessee Society Has Assailed The Impugned Order Passed By The Ao On The Following Grounds Of Appeal:

mandated to provide reasons for reopening and dispose of the objections 8 GMEDAPADU PACS Vs. ITO filed by the assessee through a speaking order before proceeding with reassessment. In the present case, however, the assessment was not carried out under section 147. It was a regular assessment under section ... appellant had the opportunity to justify the claim. No separate statutory requirement exists under section 143(3) for the AO to issue a speaking order for each disallowance, particularly when the disallowance falls squarely within the scope of scrutiny. 6.3.6 Accordingly, the decision of the Hon’ble Supreme Court

Anjaneyulu Reddy Ammireddy, Vinukonda vs. Income Tax Officer, Ward-1, Narasaraopet

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.542/Viz/2025 (निर्धारण वर्ा/Assessment Year:2018-19) Vs. Anjaneyulu Reddy Ammireddy, Income Tax Officer, Vinukonda. Ward-1, Pan: Aelpa3332C Narasaraopet. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Sri Gvn Hari, Advocate रधजस्‍व द्वधरध/Revenue By: Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख/Date Of Hearing: 06/11/2025 घोर्णध की तधरीख/Date Of 19/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 25/07/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144 R.W.S 144B Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 29/02/2024. The Assessee Has Assailed The Impugned Order On The Following Grounds Of Appeal:

placed on record). 8. Alternatively, the Ld. AR submitted that as the CIT(A) had arbitrarily disposed of the appeal based on a non-speaking order, i.e., without dealing with the specific issues that were assailed by the assessee before him and dismissed his appeal for want of prosecution, therefore ... that a perusal of the order passed by the CIT(A) reveals that he had disposed of the appeal by way of a non- speaking order. In our view, once an appeal is preferred before the CIT(A), then it is obligatory on his part to dispose of the same