GOPAL DAS AGARWAL,BHARATPUR MATHURA vs. DY. CIT, CENTER CIRCLE MEERUT
What did the Tribunal hold?
The tribunal found that the CIT(A) had dismissed the appeal without deciding the issue on merits. Therefore, the matter was remanded back to the CIT(A) for a decision on merits.
What were the facts?
The assessee filed an appeal before the CIT(A) for AY 2014-15. The CIT(A) summarily dismissed the appeal without adjudicating the issue on merits.
What were the issues?
Whether the CIT(A) was justified in summarily dismissing the appeal without adjudicating the issue on merits.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI
Before: Sh. A.D. JainDr. 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 the ld. CIT(A)-IV, Kanpur dated 06.11.2018 relating to AY 2014-15.
From the record, we find that the ld. CIT(A) has summarily dismissed the appeal of the assessee without adjudicating the issue on merits. Hence, we deem it proper to remand the matter to the file of the Ld. CIT(A) with a direction to decide the issue on merits.
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