FORTIS C-DOC HEALTHCARE LTD.,DELHI vs. INCOME TAX OFFICER, DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’’ : NEW DELHI
Before: SHRI MAHAVIR SINGH, HON’BLEAsstt. Year : 2018-19
This appeal by the assessee is emanating from the order of the National
Faceless Appeal Centre, Delhi dated 30.05.2025 relating to assessment year
2018-19. 2. Heard the rival contentions and perused the relevant records.
3. Upon careful consideration, I find that it was the contention of the Ld. AR that Ld. CIT(A)/NFAC has passed the exparte order without considering the request for adjournment filed by the assessee and it was the further contention that Ld.CIT(A)/NFAC erred in deciding the appeal in a cursory manner, without passing a speaking order on the merits of the case. In view of the aforesaid factual matrix and in the interest of justice, I remit back the issues in dispute to the file of 2 | P a g e the Ld. CIT(A)/NFAC with the directions to decide the issues on merits afresh, after giving adequate opportunity of being heard to the assessee, by passing a speaking order, in accordance with law, for which ld. DR has no objection. I hold and direct accordingly. However, the assessee is directed through his Ld.AR to fully cooperate with the Ld. CIT(A) in the proceedings before him.
4. In the result, the Assessee’s appeal is allowed for statistical purposes.
Order pronounced in the Open Court on 06.08.2025. Date: 18.08.2025
SRBhatnaggar