Loading judgment…
Facts
The assessee, The Bharat Yadav Foundation, filed appeals against orders of the CIT(E), Chandigarh, dated 12.03.2024 and 16.03.2024. The CIT(E) had summarily rejected the assessee's application without issuing a speaking order, which led to the appeals before the ITAT.
Held
The Income Tax Appellate Tribunal (ITAT) observed that the CIT(E) had summarily rejected the application without a speaking order. Consequently, the tribunal remanded the matter back to the CIT(E) for de-novo examination and directed the passing of a fresh speaking order after examining the issue in detail.
Key Issues
Whether the CIT(E) can summarily reject an assessee's application without a speaking order, necessitating a remand for de-novo examination and a fresh speaking order.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI
Before: Dr. B. R. R. Kumar, Sh. Sudhir Kumar
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeals have been filed by the assessee against the orders of ld. CIT(E), Chandigarh dated 12.03.2024 and 16.03.2024.
Adjournment rejected.
On going through the record before us, we find that the application of the assessee has been summarily rejected by the ld. CIT(E) without passing any speaking order. Hence, in the fitness of things, we deem it to be a fit case to remand the matter to the ld. CIT(E) to examine the issue in detail and pass order de-novo.
Bharat Yadav Foundation 4. In the result, the appeals of the assessee are allowed for statistical purpose. Order Pronounced in the Open Court on 24/07/2024.