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 reasoning, the Tribunal set aside the CIT(A)’s order and remanded the matter back for fresh consideration with an opportunity of being heard to the assessee. The appeal was thus allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT PUNE
The captioned appeal at the instance of assessee pertaining to A.Y. 2016-17 is directed against the order dated 06.10.2025 framed by Addl/JCIT(A), Thiruvanantapuram arising out of Assessment Order dated 13.12.2018 passed u/s. 143(3) of the Income Tax Act, 1961 (in short ‘the Act’).
2. At the outset, ld. Counsel for the assessee submitted that the legal issue regarding non-serving of statutory notice u/s.143(2) of the Act has not been adjudicated by ld.CIT(A) even though the same has been referred in the impugned order and also the order of ld.CIT(A) is not a speaking order. Therefore, he prayed for restoring the issue raised to the file of ld.CIT(A) for afresh adjudication.
