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

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Judgements Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
Buy CCI PRO Now

Already a PRO member? Login here for an ad-free experience.

 

Guest
Published in Income Tax
Views : 108
downloaded 191 times
Share Report Abuse
Comments

Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!

Recent Judgments :

  1. Supreme Court to examine whether the six-month time limit for issuance of show cause notice under Section 74(2) of the CGST Act is mandatory or directory
  2. Advocates ought to be summoned only in rare and exceptional circumstances
  3. Unsigned Assessment Order in Form GST DRC-07 is Invalid as Absence of the Assessing Officer's Signature is an Incurable Jurisdictional Defect
  4. SC to examine whether an assessee can be relegated to the appellate remedy, when the challenge is to a binding Circular
  5. Mere Expiry of E-Way Bill Without Intent to Evade Tax Cannot Justify 200% Penalty
  6. No GST Levy on Assignment of Leasehold Rights of Industrial Plots as Supreme Court Dismisses Revenue's SLPs
  7. Supreme Court affirms the constitutional validity of Section 16(2)(c) of the CGST Act: No ITC to the recipient unless the supplier actually deposits tax to the Government
  8. No Addition under Income Tax Law on Bogus Purchases, Where Sales Are Accepted and Supplies Are Backed by GST Records and Banking Trail
  9. Voluntary Tax Payment Does Not Bar Proceedings Under Section 74 Where Suppression Allegation Remains Uncontested
  10. Appellate Authority Cannot Pass "Copy-Paste" Orders Without Independent Application of Mind

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member Navneet Pratap SinghNavneet Pratap SinghPro Member CA MAHESH MAHATOCA MAHESH MAHATOPro Member GOVIND VAJIRAJ DESAIGOVIND VAJIRAJ DESAIPro Member Srikanthan SSrikanthan SPro Member TitusTitus
Subscribe to Pro
Join an elite circle of professionals

Browse by Category




Latest Job Openings

View all
Company
16 July 2026
CA Inter, CA Intermediate, CA IPCC, CA CPT , CA SemiQualifie

Vakilsearch.com

Chennai

CA Inter

View Details
Company
Featured 02 August 2026
Accounts Executive

Aashok F&C Advisory

Guwahati

CA

View Details
Company
ARTICLESHIP 08 July 2026
Article internship

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
28 July 2026
Senior accountant

RJ Public School

Bengaluru

B.Com

View Details
Company
20 July 2026
Senior GST Executive

Chandak Agarwal & Co

Mumbai

Graduate (Any)

View Details
Company
ARTICLESHIP 07 July 2026
Articleship

Jawahar and Associates Chartered Accountants

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 10 July 2026
Article Assistant

N S Gokhale & Co

Thane

CA Inter

View Details
Company
29 July 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Follow