CIT(A) Ignored Evidence on Record – Non-Speaking Order Set Aside 

Advertisement Balakrishna Nimmala Vs ITO (ITAT Hyderabad) Assessee challenged CIT(A)’s order passed in reassessment proceedings u/s 147 r.w.s. 144/144B. Before CIT(A), Assessee had filed extensive evidence—bank statements, customer receipts, ledger accounts, deposit/withdrawal details, & payment records. Tribunal observed that CIT(A)’s order contained no discussion, verification, analysis or reasoning on any of these materials & simply rejected the appeal without dealing with merits. Assessee requested that instead of sending the matter back to CIT(A), it be remanded directly ...