What did the Tribunal hold?

The Tribunal remanded the matter back to the CIT(A) for deciding the appeal de novo after providing the assessee with a reasonable opportunity of being heard.

The assessee filed an appeal before the CIT(A) which was summarily dismissed without adjudication on merits. Both parties agreed that the matter should be remanded for fresh adjudication.

What were the issues?

Whether the CIT(A) erred in summarily dismissing the appeal without adjudicating on the merits of the case.

Hari Shankar Koushik, Sagar vs ACIT | ITAT Jabalpur 2023

Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR

Before: DR. B.R.R. KUMAR & SHRI YOGESH KUMAR U.S.

For Appellant: Shri Rajeev N., Adv

For Respondent: Smt. Garima Chaudhary, CIT-DR

Hearing: 20/11/2023Pronounced: 21/11/2023

O R D E R

PER YOGESH KUMAR U.S, JM:

The present appeal has been filed by assessee against the order of ld. NFAC/CIT(A), Delhi dated 29.04.2023.

From the perusal of the records, we find that the learned CIT(A) has summarily dismissed the appeal of the assessee without adjudicating on the merits of the issue. Both the parties have fairly submitted that ends of the justice will be met by remanding the matter back to the file of the learned CIT(A) for adjudicating afresh. Hence keeping in view the submissions of both the parties and facts on record, the matter is remanded back to the file of the learned CIT(A) for deciding the appeal de novo after affording reasonable opportunity of being heard to the assessee. The assessee shall comply to the notices issued by learned CIT(A), without seeking unnecessary adjournments.

In the result, the appeal of the assessee is allowed for statistical purpose.

(Order was pronounced in the open court on 21/11/2023

HARI SHANKAR KOUSHIK,SAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX SAGAR, SAGAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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