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Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI
Before: Dr. B. R. R. KumarShri Anubhav Sharma
ORDER Per Dr. B. R. R. Kumar, Accountant Member: These appeals have been filed by the Assessee against the orders dated 29.05.2019 of ld CIT(A), Ghaziabad.
Since, the issues involved in both the appeals are identical, they were heard together and being adjudicated by a common order.
On going through the record, we find that the ld. CIT(A) has summarily confirmed the order of the Assessing Officer and dismissed the appeal of the assessee without adjudicating the issue on merits. Hence, the case is being remanded back to the file of the ld. CIT(A) to adjudicate the issue on merits by passing a speaking order.
The assessee shall file the reasons for delay in filing of the appeal before the ld. CIT(A). Page | 1
The department would be at liberty to initiate proceedings in accordance with the provisions of Income Tax Act for non-compliance to the notices, if any.
In the result, the appeals of the Assessee are allowed for statistical purposes.
Order Pronounced in the Open Court on 15/07/2022.