CIT(A) dismisses Income tax Appeal on Technical Grounds rather than on Merits: ITAT directs to issues Speaking Order

CIT(A) Dismisses Income Tax Appeal on Technical Grounds Rather Than on Merits; ITAT Directs to Issues Speaking Order The Income Tax Appellate Tribunal (ITAT) has directed the Commissioner of Income Tax (Appeals) [CIT(A)] to issue a speaking order, after the CIT(A) had dismissed an income tax appeal on technical grounds rather than on its merits. The ITAT emphasized that appellate authorities must pass reasoned orders that address the substantive issues raised by the taxpayer. This ruling ensures that appeals are adjudicated fairly and that taxpayers receive a clear explanation for the appellate decision.