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Income Tax Appellate Tribunal, Delhi Bench “F”, NEW DELHI
Before: SHRI AMIT SHUKLADr. B.R.R. KUMAR
PER B.R.R.KUMAR, ACCOUNTANT MEMBER :
This appeal has been filed by the assessee against the order of the ld. CIT(A)-9, New Delhi, dated 28.02.2018.
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.
In the result , the appeal of the assessee is allowed for statistical purposes.
Order pronounced in open court on 17th day of November, 2021.