RAJIV VOHRA (HUF),NEW DELHI vs. DCIT CIRCLE-11(1), NEW DELHI

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ITA 6096/DEL/2019Status: DisposedITAT Delhi19 February 2021AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, following a Madras High Court judgment, remanded the matter back to the CIT(A) for adjudication on the merits of the case.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. The CIT(A) had summarily rejected the assessee's grounds without adjudicating on merits, relying on a previous ITAT decision.

What were the issues?

Whether the CIT(A) was justified in summarily rejecting the assessee's grounds without considering the merits of the case.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-1’, NEW DELHI

Before: Sh. Bhavnesh SainiDr. B. R. R. Kumar

Hearing: 18.01.2021Pronounced: 19.02.2021

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)-17, New Delhi dated 13.06.2019.

2.

The ld. CIT (A) issued notice first notice on 29.04.2019 and the last hearing posted was 12.06.2019, the date on which the assessee filed adjournment letter. The ld. CIT (A) passed order summarily rejecting the grounds of assessee on 13.06.2019 relying on the decision of the ITAT Delhi in the case of CIT Vs Multiplan India Pvt. Ltd. 38 ITD 320.

3.

Keeping in view the judgment of Hon’ble High Court of Madras in the case of Ritha Sabapathy vs. DCIT in ITA 169 of 2 Rajiv Vohra (HUF) 2019 dated 19.02.2019, we hereby remand the matter back to the file of the ld. CIT (A) for adjudication on merits of the case.

4.

In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 19/02/2021.

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