Tribunal Criticizes Non-Speaking Order on Section 89 Relief, Remands Case for Fresh Assessment on Retirement Income.

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....The ITAT Mumbai addressed the disallowance of relief u/s. 89 in an assessment order u/s. 143(3). The issue pertained to the difference between returned and assessed income, specifically regarding relief for voluntary retirement or termination of service. The tribunal noted the absence of a specific mention of any defect in the assessee's submissions in the assessment order. The CIT(A) was criticized for not addressing the main issue and passing a non-speaking order. The tribunal emphasized the need for quasi-judicial authorities to provide reasoned orders as part of natural justice principles. Consequently, the non-speaking orders were set aside, and the case was remanded to the assessing officer for a fresh reasoned assessment after granting the appellant an opportunity to be heard. The assessee's appeal was allowed.....