VISHAV NATH GOEL AND SONS HUF,DELHI vs. CIT APPEAL, FACELESS SCRUTINY

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ITA 768/DEL/2025Status: DisposedITAT Delhi16 May 2025AY 2021-22Bench: SHRI MAHAVIR SINGH (Vice President), SHRI MANISH AGARWAL (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the matter should be sent back to the AO for a fresh decision after providing reasonable opportunities to the assessee. The appeal was partly allowed for statistical purposes.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The assessee had not filed any details before the AO or the CIT(A).

What were the issues?

Whether the matter should be remanded to the AO for fresh adjudication due to non-submission of details by the assessee.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI

For Respondent: Shri Om Prakash, Sr. DR
Hearing: 13/05/2025Pronounced: 13/05/2025

(ASSESSMENT YEAR 2021-22) CIT(Appeals), Vishav Nath Goel and New Delhi. Sons HUF, Vs. 158-159, 3rd Floor, Pocket 8, Sector-22, Rohini, North West Delhi, Delhi-110086. PAN-AALHV0685H (Appellant) (Respondent) Assessee by None Department by Shri Om Prakash, Sr. DR Date of Hearing 13/05/2025 Date of Pronouncement 13/05/2025 O R D E R

PER MANISH AGARWAL, AM:

1.

This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), Faceless Scrutiny, New Delhi [CIT(A) in short], dated 13.12.2024 passed u/s 250 of the Income Tax Act, 1961 for Assessment Year 2021-22.

2.

From the perusal of the facts of the case, it is seen that the assessee has not filed any details before AO as well as before the Ld. CIT(A), therefore, in the interest of justice, the matter is sent back to Vishav Nath Goel and Sons HUF vs. CIT(A) the file of the AO for deciding denovo afresh in accordance with law after providing reasonable opportunities of being heard to the assessee. The assessee is also directed to participate in the appellate proceedings. With these directions, the appeal of the assessee is partly allowed for statistical purposes.

3.

In the result, appeal of the assessee stands allowed for statistical purposes. Order pronounced in the open court on 13.05.2025.

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