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Facts
The Assessee challenged the orders of the CIT(A) for multiple assessment years (2011-12 to 2014-15 and 2016-17 to 2017-18), arguing that the orders were cryptic, passed without affording an opportunity of being heard via video conferencing, and that the A.O. failed to consider all documents and contentions during assessment proceedings. The Ld. Departmental Representative did not object to the matter being remanded to the A.O. for fresh assessment.
Held
Without commenting on the merits, the Tribunal set aside the impugned orders and remanded the matter to the A.O. for framing fresh assessment orders in accordance with law. The appeals were consequently partly allowed for statistical purposes.
Key Issues
Whether the CIT(A)'s orders were cryptic and passed without affording an opportunity of being heard, and whether the AO failed to consider all documents and contentions.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH ‘G’: NEW DELHI
Before: BEFORE SHRI SHAMIM YAHYA & SHRI YOGESH KUMAR U.S.
PER BENCH :
In all the above appeals, the Assessee challenged the orders of Ld.
CIT(A) for Assessment Years 2011-12 to 2014-15 and 2016-17 to 2017-18 respectively.
The Ld. Counsel for the Assessee submitted that the orders of the NFAC/Ld. CIT(A) in all the above Assessment Years are cryptic and the same has been passed without affording opportunity of being heard through video conferencing to the Assessee. Further submitted that even during the assessment proceedings the A.O. has not considered all the documents produced and also the contention by the Assessee, therefore, sought for allowing the Appeal.
Per contra, the Ld. Departmental Representative submitted that she has no objection if the matter remanded to the file of the A.O. with a direction to frame fresh assessment in accordance with law.
Recording the submissions of both the parties, without commenting on the merits of the case, we set aside the orders impugned under challenge in all the above Appeals and remand the matter to the file of the A.O. for framing fresh assessment order in accordance with law. Accordingly, the appeals of the Assessee in Nos.
3215/Del/2024,3216/Del/2024,3217/Del/2024, 3218/Del/2024, 3219/Del/2024 and 3404/Del/2024 are partly allowed for statistical purpose.