DOLPHIN DEVELOPERS LTD.,KANPUR V. INCOME TAX OFFICER, WARD-6(1), KANPUR

ITA 518/LKW/2025

AI Insights

The case involves Dolphin Developers Ltd., which filed an appeal against the order of the CIT(A) for the assessment year 2009-10. The assessee had initially filed a return declaring nil income, which was later assessed with various additions by the Assessing Officer under section 143(3) of the Income Tax Act, 1961. The CIT(A) dismissed the assessee's appeal, leading to the current appeal before the ITAT. The ITAT found the CIT(A)'s order to be non-speaking and set it aside, directing a re-assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792662 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 11-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: REVENUE WAS; R.R.N. SHUKLA
• Keywords: Set aside; Opportunity of being heard; Non passing of speaking order
• Section: 143(3)

Judgement Text

"I.T.A. No.518/Lkw/2025 Assessment Year:2009-10 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.518/Lkw/2025 Assessment Year:2009-10 Dolphin Developers Ltd., 7/71A, Tilak Nagar, Kanpur-208002 PAN:AABCD8079J Vs. Income Tax Officer, Ward-6(1), Kanpur (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.518/Lkw/2025 has been filed by the assessee for assessment year 2009-10 against impugned appellate order dated 13/06/2025 (DIN & Order No.ITBA/APL/S/250/2025- 26/1077024183(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) The facts of the case, in brief, are that the assessee filed its return of income on 30/09/2009 declaring total income at nil. The Assessing Officer completed the assessment and passed assessment order on 22/12/2011 u/s 143(3) of the Income Tax Act, 1961 (“the Act” for short) by making various addition under various heads. Being aggrieved, the assessee filed appeal against the assessment order in the office of learned CIT(A). Vide Appellant by None Respondent by Shri R.R.N. Shukla, Addl. CIT, (D.R.) Printed from counselvise.com I.T.A. No.518/Lkw/2025 Assessment Year:2009-10 2 order dated 13/06/2024, the assessee’s appeal was dismissed by the learned CIT(A (D) Being aggrieved, the assessee has filed the present appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order of learned CIT(A). In the course of appellate proceedings in ITAT none was present on behalf of the assessee. In absence of any representation from assessee’s side, learned Departmental Representative for Revenue was heard and the materials available on records were perused. On perusal of records, it is seen that the order passed by learned CIT(A) is non speaking order. In view of the foregoing, the order of learned CIT(A) is set aside and issues in dispute are restored back to the file of learned CIT(A) with the direction to pass de novo speaking order on merits of the case in accordance with law after providing reasonable opportunity of being heard to the assessee. (D) In the result, the appeal is allowed for statistical purposes. (Order pronounced in the open court on 04/12/2025) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:04/12/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Printed from counselvise.com "