laconic and non-speaking order of learned CIT(A) is not sustainable - ITAT allows appeal for statistical purpose

Last updated: 22 January 2021
Quick Summary
The Income Tax Appellate Tribunal (ITAT) has allowed an appeal for statistical purposes after finding the Commissioner of Income Tax (Appeals) [CIT(A)] order unsustainable. The CIT(A) had dismissed the assessee's appeal without discussing the merits of the case, citing a lack of credible arguments from the assessee during hearings. The ITAT noted that the CIT(A) failed to provide a reasoned decision on the grounds of appeal.

Court :
ITAT Mumbai

Brief :
This is an appeal by the assessee against the order of learned Commissioner of Income Tax (Appeals) [in short learned CIT(A)] dated 10.3.2015 pertaining assessment year 2007-08 wherein learned CIT(A) has dismissed the appeal without any discussion on merits by simply noting the grounds and observing as under :-

Citation :
I.T.A. No. 4554/Mum/2017

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1999
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3499
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999
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