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Facts
The assessee filed appeals against orders passed by the Ld. CIT(E), Chandigarh, dated 12.03.2024 and 16.03.2024. The Ld. CIT(E) had summarily rejected the assessee's application without providing any speaking order.
Held
The Tribunal observed that the assessee's application was rejected summarily without a speaking order. Consequently, the Tribunal decided to remand the matter back to the Ld. CIT(E) for a de-novo examination of the issue and to pass a speaking order.
Key Issues
Whether the summary rejection of the assessee's application by the Ld. CIT(E) without a speaking order was valid.
Sections Cited
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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.