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

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ITA 1605/DEL/2016Status: DisposedITAT Delhi26 December 2018AY 2003-043 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(A) had relied on a previous year's order without discussing factual aspects or grounds raised by the assessee. Therefore, the case was remanded back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2003-04. No one appeared for the assessee during the hearing.

What were the issues?

Whether the CIT(A) properly adjudicated the appeal by relying on a previous year's order without considering the specific facts and grounds of the current appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘C’ NEW DELHI

Before: SHRI R. K. PANDA & MS SUCHITRA KAMBLE

Hearing: 19.12.2018Pronounced: 26.12.2018

This appeal is filed by the assessee against the order dated 27/1/2016 passed by CIT(A)-I, Noida for Assessment Year 2003-04.

2.

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.

3.

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

Order pronounced in the Open Court on 26th December, 2018.

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