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Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: Ms. Suchitra KambleDr. B. R. R. Kumar
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.