SAKET AUTOMOBILES P.LTD,NEW DELHI vs. ACIT, CIRCLE-3, NOIDA

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ITA 2764/DEL/2019Status: DisposedITAT Delhi20 May 2022AY 2010-112 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had not adjudicated the issue on merits. Therefore, the case was remanded back to the CIT(A) to pass a speaking order and decide the issue on merits.

What were the facts?

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

What were the issues?

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

AI-generated summary — verify with the full judgment below

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

Before: Dr. B. R. R. KumarSh. Yogesh Kumar US

Hearing: 18.05.2022Pronounced: 20.05.2022

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

1.

The present appeal has been filed by the assessee against the order of the ld. CIT(A)-1, Noida dated 29.10.2018.

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 assessee shall comply to the notices issued by the ld. CIT(A) without seeking unnecessary adjournments.

2 Saket Automobiles Pvt. Ltd. 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 20/05/2022.

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