GAJANANA SHAMANNA TALAGERI,GADAG V. INCOME TAX OFFICER, WARD-1 , GADAG

ITA 1973/BANG/2025

AI Insights

This case involves an appeal by the assessee, Gajanana Shamanna Talageri, against the order passed by the National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2017-18. The primary contention was the dismissal of the assessee's appeal by the CIT(A), which was based on the grounds that the necessary details to support the grounds raised were not furnished. The assessee argued that all relevant details and supporting documents were indeed filed. The Tribunal found that the CIT(A) had not considered these documents and had not passed a speaking order as required under section 250(6) of the Income-tax Act, 1961. Consequently, the Tribunal decided to set aside the CIT(A)'s order and remand the matter for fresh adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791591 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 08-09-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GANESH R GHALE; STANDING COUNSEL
• Assessee Lawyers: VEERABASANAGOUDA
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 1973/Bang/2025 Assessment Year: 2017-18 Gajanana Shamanna Talageri For Ashlesh Impex Behind Govt ITI College, OM Nagar Betageri, Gadag – 582 101. PAN – AHWPT 9901 E Vs. The Income Tax Officer, Ward - 1, Gadag. . APPELLANT RESPONDENT Assessee by : Shri Veerabasanagouda, CA Revenue by : Shri Ganesh R Ghale, Standing Counsel for Department Date of hearing : 02.11.2025 Date of Pronouncement : 08.12.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order passed by the NFAC, Delhi vide order dated 14/05/2025 in DIN No. ITBA/NFAC/ S/250/2025-26/1076198242(1) for the assessment year 2017-18. 2. We have heard both sides and perused the materials available on record. The Ld. AR before us submitted that all relevant details and supporting documents were filed before the learned CIT(A) by the assessee through a letter dated 5th April 2025. However, the learned Printed from counselvise.com ITA No.1973/Bang/2025 Page 2 of 4 . CIT(A) dismissed the appeal by simply stating that the assessee had not furnished the necessary details to support the grounds raised. Hence, it was prayed by the learned AR to set aside the issue to the file of the learned CIT-A for fresh adjudication as per the provisions of law. 3. The learned Departmental Representative (DR) also did not object to the setting aside of the matter for fresh adjudication but submitted that the assessee should file the requisite documents including the PAN and their addresses of the parties to whom the payment was made by the assessee which are in dispute. 4. After considering the rival submissions, it is noted from the record that the assessee had indeed filed the documents and annexures during the appellate proceedings, which were available before the learned CIT(A) but the same were not considered. We find that the learned CIT(A) has not passed a speaking order as required under section 250(6) of the Income-tax Act, 1961. The said section mandates that the Commissioner (Appeals) shall state the points for determination, the decision thereon, and the reasons for the decision. In the present case, the order of the learned CIT(A) does not comply with these mandatory requirements. Therefore, in the interest of justice, we set aside the order of the learned CIT(A) and restore the matter to his file. The learned CIT(A) is directed to pass a fresh and reasoned order after considering the documents already submitted by the assessee and after giving due opportunity of being heard to the assessee as per the provisions of law. Accordingly, the appeal of the assessee is allowed for statistical purposes. Printed from counselvise.com ITA No.1973/Bang/2025 Page 3 of 4 . 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in court on 8th day of December, 2025 Sd/- Sd/- (KESHAV DUBEY) (WASEEM AHMED) Judicial Member Accountant Member Bangalore Dated, 8th December, 2025 / vms / Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR, ITAT, Bangalore. 6. Guard file By order Asst. Registrar, ITAT, Bangalore Printed from counselvise.com "