ITAT Delhi Remands Case Back to CIT(A) for Fresh Hearing – Non-Speaking Order Set Aside

AG Derco Belting India Private Limited Vs CIT(A) (ITAT Delhi) Assessee challenged additions made by AO in scrutiny assessments. CIT(A), vide orders dated 16.01.2025, dismissed all appeals, observing that only partial replies were filed & no proper evidence was submitted. Accordingly, findings of AO were upheld without detailed reasoning. Before Tribunal, none appeared for Assessee. The Departmental Representative contended that Assessee had failed to substantiate claims, hence dismissal was justified. Tribunal, however, noted that CIT(A)’s order was non-speaking as it did not deal with a...