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(A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax, Delhi, [“Ld. CIT(A)”, for short], dated 28.07.2021 for Assessment Year 2018-19. Grounds taken in this appeal of Assessee are as under:
That on the fact and circumstance of the case the disallowance of Rs. 124550/- towards P.F. U/S 36 by the Assessing Officer and sustained by the commissioner of income Tax( Appeals) is wrong, illegal, unwarranted and deserved to be deleted.
That the Appeal was disposed of by the Commissioner of Income Tax ( Appeals) without affording proper opportunity, as the Income Tax
ITA No.-1047/Del/2021 Ashok Handloom Factory Site was not working for which assessee was unable to file further written submissions and assessee had moved grievance on 19-07-2021 regarding not working of Income Tax Site, The commissioner of Income Tax
(Appeals) Proceeded to pass the order, it was very well in the knowledge of the C.I.T.(Appeals) that the site was not working, which is till today not working.
That the learned Commissioner of Income Tax (Appeals) without
considering the latest order of ITAT Agra Bench, Agra &
42/AGR/2021 for Assessment year 2018-19 & 2019-2020 order dated 14-
06-2021 had rejected the Appeal of assessee, in which it was held that NFAC is bound by the binding decision of the Jurisdictional Allahabad High
Court.
(B) At the time of hearing before us the Ld. Counsel for the assessee drew our attention to second ground of appeal. He contended that the Learned CIT(A) decided the assessee’s appeal without affording proper opportunity to the assessee. He further submitted that the Income Tax site was not working, due to which the assessee was unable to file written submissions, and the assessee had also moved grievance on 19.07.2021 regarding non working of Income Tax website. Despite this the Ld. CIT(A) proceeded and dismissed the assessee appeal, he submitted.
(C) Before us, at the time of hearing, the Learned Senior DR (“Ld. Sr. DR, for short) for Revenue as well as the Learned Counsel for the assessee were in agreement that ITA No.-1047/Del/2021 Ashok Handloom Factory the issue in dispute be set aside to the Ld. CIT(A) for denovo order after providing reasonable opportunity to the assessee. In view of the foregoing, as both sides are in agreement to this, the issue in dispute before us in the present appeal is set aside to the file of the Ld. CIT(A) for denovo order after providing reasonable opportunity to the assessee. This appeal is disposed of in accordance with the aforesaid directions. This appeal is partly allowed for statistical purpose.
This order was already pronounced orally on 25th November, 2021 in Open Court, in the presence of representatives of both sides, after conclusion of the hearing. Now this order in writing is signed today on 26.11.2021.
Sd/- Sd/- (SUCHITRA KAMBLE) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 26/11/21 (NEHA) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI
ITA No.-1047/Del/2021 Ashok Handloom Factory
Date of dictation
Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member
Date on which the approved draft comes to the Sr. PS/PS
Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr. PS/PS Date on which the final order is uploaded on the 26.11.2021 website of ITAT
Date on which the file goes to the Bench Clerk
Date on which the file goes to the Head Clerk