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Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI
Before: Sh. Saktijit DeyDr. B. R. R. Kumar
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order of ld. CIT(A)-7, New Delhi dated 23.09.2019.
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/-.
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.
In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 13/07/2022.