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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:
This is an appeal filed by the Assessee against the order dated 28.06.2019 of ld. CIT(A), Ghaziabad for A.Y. 2009-10.
The adjournment sought by the Assessee has been refused.
The Assessee has filed three appeals before the ld. CIT(A)which are as under:
Sl. No. E-filing Ack. No. Date of filing Order u/s 1. 40936921124022018 24.02.2018 144/147 2. 40945263124022018 24.02.2018 271(1)(b) 3. 40942413124022018 24.02.2018 271(1)(c)
The ld. CIT(A) admitted the appeal mentioned at serial No. 2 and adjudicated the matter. The ld. CIT(A) dismissed the appeal mentioned at serial No.1 which has been restored to the file of the ld. CIT(A) by the Co-ordinate Bench of Tribunal vide order dated 27.01.2020 in for A.Y. 2009-10 to decide the issue on merits after affording reasonable opportunities of the assessee. The appeal mentioned at serial No. 3 which pertains to levy of penalty u/s 271(1)(c) for the A.Y. 2009- 10 has been dismissed by the ld. CIT(A) summarily on the grounds that no reply has been filed by the assessee in response to the notices issued by the ld. CIT(A).
Since, the appeal mentioned at serial No. 1 & 3 are inter related, the matter is being referred to the file of the ld. CIT(A) to adjudicate the same on merits after affording reasonable opportunity of hearing to the Assessee.
In the result, the appeal of the Assessee is allowed for statistical purposes.
Order Pronounced in the Open Court on 15/07/2022.