GURUKUL TECHNOLOGIES PVT. LTD.,NEW DELHI vs. ITO, NOIDA

At the time of hearing none appeared for the assessee despite issuing the notice to the assessee Company. From the perusal of the order of the CIT(A), it is seen that the CIT(A) has simply relied upon the order of the earlier Assessment Year, but has not at all discussed any factual aspect or consider any grounds agitated by the assessee before the CIT(A). Therefore, it will be appropriate to remand back this issue to the file of the CIT(A) for fresh adjudication on merit of the case. Needless to say, the assessee be given full opportunity of hearing by following principals of natural justice. Therefore, the order of the CIT(A) is set aside and appeal filed by the assessee is partly allowed for statistical purpose.

In result, appeal of the assessee is partly allowed for statistical purpose.