2026 (5) TMI 1216

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....Tax Appellate Tribunal, Delhi Bench, F, New Delhi (ITAT) (hereinafter referred to as 'the Tribunal'). 2. Mr. Rohit Jain, learned counsel for the appellant argued that the Tribunal has erred in remanding the matter back to the Commissioner of Income Tax (Appeals) (hereinafter referred to as 'CIT(A)'). 3. He submitted that the Tribunal is the last fact finding authority and therefore, it was incumbent upon the Tribunal to decide the appeal on facts and even if the Tribunal was of the view that the reasons given by the CIT(A) are not sufficient, it ought to have considered the material on record and accordingly decide the appeal. 4. In support of his contention, learned counsel relied upon the order of Hon'ble the Supreme Court dated ....

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....wing the order of CIT(Appeals) on this issue, disallowance of Rs. 10,30,65,230/- on account of support service expenses made by the AO, is deleted. Therefore, this ground of appeal is ruled in favour of the appellant." 10. According to us, the CIT(A), who is the first Authority, was required to give some reasons, more particularly, when he upturns the order passed by the AO. 11. An Appellate Authority cannot examine the correctness of the issues decided unless the authority whose order is under challenge, has passed a reasoned order. Recording of reasons is like flesh and blood to an order; without reasons, an order cannot survive. Unless an order contains reasons, the Appellate Authority cannot ascertain as to what transpired in the ....