JYOTSANA MISHRA,NEW DELHI vs. ACIT INTERNATIONAL TAXATION 2(2)(1), NEW DELHI

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ITA 1547/DEL/2020Status: DisposedITAT Delhi06 July 2022AY 2016-172 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) failed to adjudicate the issue on merits. Therefore, the case was remanded back to the CIT(A) for a fresh adjudication with a speaking order.

What were the facts?

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

What were the issues?

Whether the CIT(A) erred by dismissing the appeal without a proper adjudication on merits.

AI-generated summary — verify with the full judgment below

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

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

Hearing: 30.06.2022Pronounced: 06.07.2022

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)-43, New Delhi dated 24.02.2020.

2.

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

3.

In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 06/07/2022.

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