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Judgment
PER SUDHIR PAREEK, JM:
This appeal has been preferred by the appellant against the order of the learned Commissioner of Income Tax (Appeals) Delhi [“Learned CIT(A)”, for short] dated 30.07.2025 passed u/s 250 of the Income Tax Act, 1961 (for short ‘the Act’).
At the very outset, by reiterating the grounds of appeal it is submitted by the Learned AR that the Learned CIT(A) erroneously confirmed the order of Learned AO without discussing and considering the evidences, additional evidence and material placed on record, passed the impugned order in non speaking manner and dismissed all the grounds by just referring them and thereby violating principles of natural justice.
Per Contra, the Learned DR relied upon the orders passed by both lower authorities.
After hearing rival submissions and carefully scanned the materials available on record, we find considerable cogency in the submissions on behalf of the appellant that the issues in this case have not been discussed on merit after due consideration of appellants submissions. From bare perusal of record, it reveals that in the appellate proceedings, the appellant made submissions before the Learned CIT on 05-11-2019, 14-04-2022, 27-06-2022 and 14-07-2022 but in the impugned order, there is no any single whisper regarding submissions of appellant, whereas the first appellate authority ought to discuss the same. As per section 250(6) of the Act, the Learned CIT was under legal obligation to state the points for determination, the decision thereon and the reason for the decision while disposing the appeal. We find that the Learned CIT dismissed the issues raised before him by simply referring the same without discussing the submissions of appellant furnished as above.
Therefore, keeping in view, the element of natural justice with the appellant, we are inclined to remit back the issue to the file of the Learned CIT(A) with the direction to pass order afresh in accordance with law, after giving adequate and meaningful opportunity to the appellant of being heard. The appellant is also directed to co-operate with the proceedings before authorities below.
Consequently, the appeal is hereby allowed for statistical purposes.