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Facts
The Assessee appealed against the orders of the Ld. CIT(A)/NFAC for various assessment years (2011-12 to 2014-15 and 2016-17 to 2017-18). The Assessee contended that these orders were cryptic, failed to consider all documents, and were passed without affording an adequate opportunity of being heard via video conferencing.
Held
The tribunal, after recording the submissions and noting the Departmental Representative's no objection, set aside the impugned orders. It remanded the matter to the Assessing Officer for framing fresh assessment orders in accordance with law, specifically without commenting on the merits of the case. The appeals were consequently partly allowed for statistical purposes.
Key Issues
Whether the assessment orders passed by the CIT(A)/NFAC were valid, given the allegations of being cryptic and not providing an adequate opportunity of being heard to the assessee, warranting a remand for fresh assessment.
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.