WIZARD INTERNATIONAL LTD.,NEW DELHI vs. ITO, WARD-27(3), NEW DELHI

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ITA 2942/DEL/2018Status: DisposedITAT Delhi17 November 2021AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and remitted the issue back to the CIT(A) for a fresh decision on merits, following principles of natural justice.

What were the facts?

The assessee's appeal was dismissed in limine by the CIT(A) without adjudicating the issue on merits. The disallowance under section 68 was for Rs. 8.39 crores.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal without deciding the issue on merits, and whether the disallowance under Section 68 requires adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Delhi Bench “F”, NEW DELHI

Before: SHRI AMIT SHUKLADr. B.R.R. KUMAR

For Respondent: Ms. Shivani Bansal, Sr. DR
Hearing: 13.09.2021Pronounced: 17.11.2021

PER B.R.R.KUMAR, ACCOUNTANT MEMBER :

1.

This appeal has been filed by the assessee against the order of the ld. CIT(A)-9, New Delhi, dated 28.02.2018.

2.

We have gone through the order of the Ld. CIT(A) in detail and find that Ld. CIT(A) has dismissed the appeal of the assessee in limine without adjudicating the issue on merits. Hence, the issue of disallowance under section 68 of Rs. 8.39 crores is being remitted

Wizard International Ltd. back to the file of the Ld. CIT(A) with directions to pass a speaking order on merits , duly following principles of natural justice.

3.

In the result , the appeal of the assessee is allowed for statistical purposes.

Order pronounced in open court on 17th day of November, 2021.

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