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Facts
The assessee's appeal was directed against the order of the CIT(A). Some issues related to Transfer Pricing adjustment were not pressed by the assessee and were dismissed. Other issues were not adjudicated by the CIT(A).
Held
The Tribunal found that the CIT(A) had failed to adjudicate the issues as required by Section 250(6) of the Act. Therefore, the matter was restored to the CIT(A) to decide the issues afresh.
Key Issues
Whether the CIT(A) properly adjudicated all the issues raised in the appeal as mandated by law.
Sections Cited
250(6)
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Income Tax Appellate Tribunal, DELHI ‘F’ BENCH,
Before: SHRI MAHAVIR SINGH, & SHRI NAVEEN CHANDRA
This appeal by the assessee is directed against the order of the ld.
CIT(A), Delhi - 31 dated 08.01.2025 for A.Y 2017-18.
At the very outset, the ld. counsel for the assessee submitted that there are issues of Transfer Pricing adjustment in this case on account of intra-group services which are agitated at Ground Nos. 3.4 and 3.5 and he did not wish to press the same. The same are, accordingly, dismissed as not pressed.
With regard to the other issues, the ld. counsel for the assessee submitted vehemently that the ld. CIT(A) has not adjudicated the issues at hand and has dismissed the appeal on the basis of the judgment of the Hon'ble Supreme Court in the case of Shri B.N. Bhattarcharjee & Anr 118 ITR 461 for non-prosecution of appeal.
Per contra, the ld. DR relied upon the orders of the authorities below and did not controvert the factual position.
We have heard the rival submissions and have perused the relevant material on record. We find that the ld. CIT(A) has not adjudicated the issues which is in violation of provisions of section 250(6) of the Act which mandates that the ld. CIT(A) should dispose of the appeal and shall state the points for determination and decision thereon and reasons for the decision.
In view of the above facts and circumstances and factual position, in the interest of justice and fair play, we are of the considered view that the matter be restored back to the file of the ld. CIT(A) to decide the issues afresh after allowing adequate opportunity of being heard to the assessee.
The ld. CIT(A) is directed to decide the issues afresh after affording reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information /documents as required by the authorities. allowed for statistical purposes.
Order pronounced in open court on 16.05.2025.