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Mechanical Dismissal Fails as CIT(A) Skips Speaking Order
Case Law Details
- Case Name
- Landmark Exim Private Limited Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Delhi
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Landmark Exim Private Limited Vs DCIT (ITAT Delhi)
Speaking Order Missing- Mechanical Dismissal by CIT(A) Fails: ITAT Remands 43B Disallowance for Fresh Adjudication Delhi ITAT ‘E’ Bench in Landmark Exim Pvt Ltd vs DCIT, Central Circle-5, Delhi (ITA No.5910/Del/2025, AY 2020-21, order dated 23-12-2025) set aside the order of CIT(A) insofar as it related to disallowance of ₹7.66 lakh u/s 43B, and restored the matter for fresh adjudication.
Assessee had inadvertently made a suo motu disallowance u/s 43B in respect of TDS payable, though such disallowance was not warranted...
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