PISM Logistics Pvt. Ltd. Vs ITO (ITAT Jabalpur)
In a significant ruling emphasizing procedural fairness, the Income Tax Appellate Tribunal (ITAT), Jabalpur Bench, in PISM Logistics Pvt. Ltd. vs. Income Tax Officer (ITA No. 4/JAB/2025), has set aside the order of the Commissioner of Income Tax (Appeals) [CIT(A)] and directed a fresh adjudication of the appeal after providing adequate opportunity to the assessee.
Case Background
The dispute related to Assessment Year 2020-21, wherein a tax demand of ₹12,62,920 was raised during the processing of return under Section 143(1) of the Income Tax Act. The assessee filed an appeal before the CIT(A); however, the same was dismissed solely on the ground of limitation, without entering into the merits of the case.
Assessee’s Contention
The assessee argued that:
- Adequate opportunity of hearing was not provided.
- The reasons furnished for condonation of delay were not properly examined.
- The dismissal order lacked clarity and reasoning.
Findings of the Tribunal
Upon careful review, the ITAT observed that the CIT(A) failed to:
- Discuss the grounds raised for condonation of delay,
- Provide justification for rejecting the explanation offered, and
- Establish whether reasonable opportunity of hearing had been granted.
The Tribunal held that such non-speaking orders violate the principles of natural justice and cannot be sustained.
ITAT Directions
The Tribunal set aside the impugned order and remanded the matter back to the CIT(A) with directions to:
