VED PRAKASH,GHAZIABAD vs. ITO WARD-2(5), GHAZIABAD

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ITA 6472/DEL/2019Status: DisposedITAT Delhi15 July 2022AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) failed to adjudicate the issue on merits and remanded the case back to the CIT(A) for a fresh decision by passing a speaking order.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) which had summarily confirmed the Assessing Officer's order. The CIT(A) dismissed the assessee's appeal without adjudicating the issue on merits.

What were the issues?

Whether the CIT(A) properly adjudicated the appeal on merits or summarily dismissed it without proper consideration.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI

Before: Dr. B. R. R. KumarShri Anubhav Sharma

Hearing: 14.07.2022Pronounced: 15.07.2022

Heard together (2 matters)

ITA No. 6471/Del/2019
ITA No. 6472/Del/2019

Read from the judgment's own cause title. This page is filed under one of them.

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.

2.

Since, the issues involved in both the appeals are identical, they were heard together and being adjudicated by a common order.

3.

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.

4.

The assessee shall file the reasons for delay in filing of the appeal before the ld. CIT(A). Page | 1

5.

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.

6.

In the result, the appeals of the Assessee are allowed for statistical purposes.

Order Pronounced in the Open Court on 15/07/2022.

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