HARGOVIND JAIN, PROP,DELHI vs. ITO, NEW DELHI

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ITA 2400/DEL/2016Status: DisposedITAT Delhi18 October 2019AY 2010-113 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the issues to the file of the Assessing Officer for a fresh examination. The assessee was directed to cooperate with the proceedings, failing which the AO could proceed ex parte.

What were the facts?

Both the assessee and the department requested that the issues in dispute required re-examination by the Assessing Officer. They jointly prayed for the appeals to be restored to the AO's file.

What were the issues?

The primary issue was the need for a fresh examination of the disputed matters by the Assessing Officer, as agreed by both parties.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI

Before: SHRI SUDHANSHU SRIVASTAVA & SHRI O.P. KANT

For Appellant: Shri N.S. Bhatnagar, Advocate, Shri N.C. Jain, Advocate
For Respondent: Shri G. Johnson, Sr. DR
Hearing: 31/07/2019

PER SUDHANSHU SRIVASTAVA, JM:

1.

5.2.2016 passed by the Ld. CIT (Appeals)-19, New Delhi {CIT (A)} for the assessment year 2010-11. is the department’s cross appeal. At the time of hearing of the appeals, both the parties before us prayed that since the issues in dispute required proper appreciation of facts and examination by the Assessing Officer, interest of justice would be served if both the appeals are restored to the file of the AO for re-examination of the issues under dispute. Accordingly, in view of the submissions made by both the parties, we restore the issues before us to the file of the AO to be examined afresh after giving due opportunity to the assessee to present its case. We also direct the assessee to fully co-operate in the assessment proceedings whenever called upon to do so failing which the Assessing Officer shall be at liberty to proceed ex parte qua the assessee in accordance with law.

2.

In the final result both the appeals stand allowed for statistical purpose. 2 ,2481/Del/2016 Hargovind Jain vs ITO Order pronounced in the open court on 18th October, 2019.

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