Mechanical Dismissal Fails as CIT(A) Skips Speaking Order

Landmark Exim Private Limited Vs DCIT (ITAT Delhi) Speaking Order Missing- Mechanical Dismissal by CIT(A) Fails: ITAT Remands 43B Disallowance for Fresh Adjudication Delhi ITAT ‘E’ Bench in Landmark Exim Pvt Ltd vs DCIT, Central Circle-5, Delhi (ITA No.5910/Del/2025, AY 2020-21, order dated 23-12-2025) set aside the order of CIT(A) insofar as it related to disallowance of ₹7.66 lakh u/s 43B, and restored the matter for fresh adjudication. Assessee had inadvertently made a suo motu disallowance u/s 43B in respect of TDS payable, though such disallowance was not warranted under law. Durin...