ITAT restored matter to CIT(A) with direction to pass a speaking order
ITAT restored matter to CIT(A) with direction to pass a speaking order
CIT(A) sent four notices to the assessee. CIT(A) passed ex-parte orders in appeals arising u/s 143(3)/153A. The ITAT held that while deciding the appeals, CIT(A) had not followed mandatory provisions, of first setting out points for determination and thereafter drawing reasons conclusions to be brought on record. Thus ITAT restored the matter to CIT(A) with the direction to pass a speaking order in accordance with law.-500610
1. CIT(A) sent four notices to the assessee.
2. CIT(A) passed ex-parte orders in appeals arising u/s 143(3)/153A.
On appeal, the ITAT held as under:
3. A perusal of the orders under challenge shows that while deciding the appeals, the Ld. CIT(A) has not followed these mandatory provisions.
4. While deciding the issues the CIT(A) is first supposed to set out the points for determination and thereafter the reasons for the conclusions drawn have to be brought on record.
5. In the absence of this requisite exercise the order cannot be upheld.
6. In view of the above the impugned orders in each of these appeals are set aside and restored back to the CIT(A) with the direction to pass a speaking order in accordance with law.
Case Reference - Arun Nayyar, vs DCIT
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: 'SMC-I' NEW DELHI
BEFORE SMT DIVA SINGH, JUDICIAL MEMBER
I.T.A .No.-4965 to 4970/Del/2014
(ASSESSMENT YEAR-2004-05 to 2009-10)
