RANGOLI INTERNATIONAL PVT LTD,NEW DELHI vs. ITO CIRCLE-21(1), NEW DELHI

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ITA 8870/DEL/2019Status: DisposedITAT Delhi13 July 2022AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal found that the CIT(A) had dismissed the assessee's appeal without a proper adjudication on merits. Therefore, the case was remanded back to the CIT(A) for a fresh decision.

What were the facts?

The assessee filed a return declaring income of Rs. 4,24,430. The assessment was later completed at Rs. 2,54,24,430. The CIT(A) summarily confirmed the AO's order without adjudicating the issue on merits.

What were the issues?

Whether the CIT(A) properly adjudicated the appeal on merits, or if a remand is necessary for a speaking order.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: Sh. Saktijit DeyDr. B. R. R. Kumar

Hearing: 05.07.2022Pronounced: 13.07.2022

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of ld. CIT(A)-7, New Delhi dated 23.09.2019.

2.

Brief facts of the case are that the assessee had filed return of income on 31.03.2012 declaring income of Rs.4,24,430/-. The assessment was completed on 30.11.2018 u/s 147/143(3) of the Income Tax Act, 1961 determining the total income at Rs.2,54,24,430/-.

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. The department would be at liberty

2 Rangoli International Pvt. Ltd. to initiate proceedings in accordance with the provisions of Income Tax Act for non-compliance to the notices, if any.

4.

In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 13/07/2022.

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