CIT(A)’s Non-Speaking Order & Failure to Address Legal Ground- Matter Remanded

Ask Energy Solutions Private Limited Vs CIT(A)/Addl/JCIT(A) (ITAT Pune) In this case, the assessee challenged an assessment made under section 143(3), including a key legal ground that notice under section 143(2) was not served within the prescribed time. However, the CIT(A) failed to adjudicate this crucial legal issue and passed a very brief order without proper reasoning, merely directing verification of service tax reconciliation. The ITAT observed that such an order does not qualify as a “speaking order” as required under section 250(6). Due to the absence of proper adjudication and r...