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Facts
The assessee challenged the orders of the Ld. CIT(A) for multiple assessment years (2011-12 to 2014-15 and 2016-17 to 2017-18). The assessee contended that these orders were cryptic, passed without affording an opportunity of being heard via video conferencing, and that the Assessing Officer had not properly considered all documents and contentions during the assessment proceedings.
Held
The tribunal, without commenting on the merits of the case, set aside the impugned orders and remanded the matter to the file of the Assessing Officer. The A.O. was directed to frame fresh assessment orders in accordance with law for all the appeals.
Key Issues
Whether the assessment orders passed by the Ld. CIT(A) were valid when challenged for being cryptic, lacking proper opportunity of being heard, and not considering all documents and contentions during assessment proceedings.
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.