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    <title>2021 (9) TMI 330 - ITAT DELHI</title>
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    <description>The first appellate authority&#039;s order was found unspeaking because the grounds raised were not specifically adjudicated with reasons. The tribunal therefore set aside the impugned order and restored the matter for fresh disposal, directing the first appellate authority to decide each ground and pass a reasoned order within the stipulated time. The remand was in favour of the assessee because it reopened the appeal for proper adjudication on the merits of the issues raised.</description>
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      <description>The first appellate authority&#039;s order was found unspeaking because the grounds raised were not specifically adjudicated with reasons. The tribunal therefore set aside the impugned order and restored the matter for fresh disposal, directing the first appellate authority to decide each ground and pass a reasoned order within the stipulated time. The remand was in favour of the assessee because it reopened the appeal for proper adjudication on the merits of the issues raised.</description>
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