What did the Tribunal hold?

The Tribunal held that the CIT(A) failed to adjudicate the issues on merits and remanded the case back to the CIT(A). The CIT(A) was directed to pass a speaking order after adjudicating the issue on merits.

The assessee filed appeals against the orders of the CIT(A). The CIT(A) had summarily confirmed the Assessing Officer's order without adjudicating the issues on merits. The appeals were heard together as they involved identical issues.

What were the issues?

Whether the CIT(A) properly adjudicated the issues on merits or summarily confirmed the Assessing Officer's order.

Ishwar Chand, Hisar vs ITO | ITAT Delhi 2021

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

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

Hearing: 14.10.2021Pronounced: 14.10.2021

Heard together (3 matters)

ITA No. 5158/Del/2019

ITA No. 5159/Del/2019

ITA No. 5160/Del/2019

Read from the judgment's own cause title. This page is filed under one of them.

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

The present appeals have been filed by the assessee against the orders of the ld. CIT(A)-5, Ludhiana dated 13.03.2019.

Since, the issues involved in all these appeals are identical, which were heard together.

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 , 5159 & 5160/Del/2019 2 Ishwar Chand 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.

In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 14/10/2021.

ISHWAR CHAND,HISAR vs. ITO WARD-2, HISAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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