ITAT directs CIT(A) to issue speaking order instead of dismissing on technical grounds

Upashan Debnath ITO (ITAT Kolkata) In a recent pronouncement, the Income Tax Appellate Tribunal (ITAT), Kolkata Bench, has directed the Commissioner of Income Tax (Appeals) [CIT(A)] to issue a “speaking order” that addresses the merits of an appeal, rather than dismissing it on technical grounds of non-compliance. The ruling came in the case of Upashan Debnath versus the Income Tax Officer (ITO), where the assessee challenged an ex parte order from the CIT(A) for Assessment Year 2015-16. The case originated from an individual assessee, Upashan Debnath, who filed an income tax retur...