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Facts
The assessee filed an appeal against an order from the National Faceless Appeal Centre (NFAC). Both parties conceded that the CIT(A) had not adjudicated the issue on merits.
Held
The tribunal remanded the matter to the CIT(A) for fresh adjudication after providing an opportunity to the assessee. The assessee is directed to comply promptly with notices from the CIT(A).
Key Issues
Whether the matter should be remanded to the CIT(A) for fresh adjudication on merits, given that the original CIT(A) order did not address the issues on merits.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
Before: Sh. C. N. PrasadDr. B. R. R. Kumar
Asstt. Year : 2018-19 Ashok Kumar Mittal, Vs. Income Tax Officer, C/o M. K. Bhatt & Co., Chartered Accountant, Ward-59(3), G-7, Basement, Preet Vihar, New Delhi-110002 New Delhi-110092 (APPELLANT) (RESPONDENT) PAN No. AAIPM1868N Assessee by : Sh. M. K. Bhatt, Adv. & Sh. Malav Goswami, Adv. Revenue by : Sh. Kanv Bali, Sr. DR Date of Hearing: 21.08.2024 Date of Pronouncement: 27.08.2024 ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 28.03.2024.
Both the parties fairly submitted that the ld. CIT(A) has not adjudicated the issue on merits. Hence, in the interest of justice, the matter is remanded to the ld. CIT(A) for adjudication afresh after affording an opportunity to the assessee. The assessee shall comply to the notices issued by the ld. CIT(A) promptly without seeking any unnecessary adjournments.