Entire Joint Property Value Cannot Be Taxed in One Co-owner’s Hands Without Verification: ITAT Delhi

Dharmender Gotam Vs ITO (ITAT Delhi) ITAT Remands Case Because CIT(A) Dismissed Appeal Without Deciding Joint Property Dispute on Merits; Ex Parte CIT(A) Order Set Aside Because Section 250(6) Requires Reasoned Findings; ITAT Orders Fresh Hearing Because Appeal Was Dismissed Through Cryptic Non-Speaking Order; Assessment Based on Unverified Third-Party Information Requires Proper Examination. The Income Tax Appellate Tribunal (ITAT), Delhi, considered an appeal filed by the assessee against the order dated 22.09.2025 passed by the Commissioner of Income Tax (Appeals) under Section 250 for Asse...