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

The present appeal has been filed by the assessee against the order of the ld. CIT(A)-17, New Delhi dated 13.06.2019.

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.

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.

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