FERRITE ALLOYS P.LTD,DELHI vs. ITO, WARD-9(1), NEW DELHI

This appeal by the assessee is preferred against the order of the CIT(A)-34, New Delhi dated 28.07.2017 pertaining to A.Y.2008-09.

The only grievance of the assessee is that the CIT(A) erred in dismissing the appeal by holding that there are two appeals pending of the appellant of the same year and ignored the fact that both the appeals were on separate issues and both the appeals needs to be decided separately. 3. It would be pertinent to refer to the findings of the CIT(A) which read as under :-

Facts on record show that the assessee preferred appeal against the assessment order framed u/s. 143 (3) / 147 of the Act which was subsequently rectified u/s.154 of the Act against which order the assessee preferred appeal before the CIT(A). It is not a case where two appeals have been preferred by the assessee against the same order but two different appeals have been filed by the assessee preferred against two different orders.

Therefore, in the interest of justice we restore this appeal to the files of the CIT(A). The CIT(A) is directed to decide the appeal afresh after giving a reasonable opportunity of being heard to the assessee. 6. In the result, the appeal filed by the assessee is allowed for statistical purpose. 7. The order is pronounced in the open court on 15.02.2022 in the presence of both the rival representatives.