CIT(A) dismisses Income tax Appeal on Technical Grounds rather than on Merits: ITAT directs to issues Speaking Order [Read Order]
CIT(A) had erred in dismissing the appeal without dealing with the merits of the case. It noted that justice demands a fair opportunity to be given to the assessee, especially when substantial tax liability is involved.
By Navasree A.M - On May 23, 2025 5:47 pm - 2 mins read
In a recent ruling, the Income Tax Appellate Tribunal ( ITAT ), Kolkata Bench directed the Commissioner of Income Tax (Appeals) [CIT(A)] to issue a speaking order where the appellate authority dismissed the appeal on technical grounds rather than considering the merits. An individual assessee, Upashan Debnath filed an income tax appeal challenging the ex…
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