CLC & SONS PVT LTD,NEW DELHI vs. ITO WARD 6(2), NEW DELHI

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ITA 1965/DEL/2019Status: DisposedITAT Delhi14 October 2021AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) failed to adjudicate the issue on merits. Therefore, the case was remanded back to the CIT(A) to pass a speaking order and decide the issue on merits.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. The CIT(A) had summarily confirmed the Assessing Officer's order and dismissed the assessee's appeal without adjudicating the issue on merits.

What were the issues?

Whether the CIT(A) properly adjudicated the appeal on merits or summarily dismissed it without proper consideration.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI

Before: Ms. Suchitra KambleDr. B. R. R. Kumar

Hearing: 14.10.2021Pronounced: 14.10.2021

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of the ld. CIT(A)-2, New Delhi dated 31.12.2018.

2.

On going through the record, we find that the ld. CIT(A) has summarily confirmed the order of the Assessing Officer and dismiss the appeal of the assessee without adjudicating the issue on merits. Hence, the case is being remanded back to the file of the ld. CIT(A) to adjudicate the issue on merits by passing a speaking order. The department would be at liberty to initiate proceedings in accordance with the provisions of Income Tax Act for non-compliance to the notices, if any.

2 CLC & Sons Pvt. Ltd. 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 14/10/2021.

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