INNIO JENBACHER GMBH & CO OHG (FORMERLY KNOWN AS GE JENBACHER GMBH & CO OHG),AUSTRIA vs. ACIT, CIRCLE-1(3)(1) INT. TAXATION, NEW DELHI
What did the Tribunal hold?
Both parties agreed that the matter should be referred back to the CIT(A) for proper adjudication. Accordingly, the case was remanded to the CIT(A) to pass a speaking order after considering the merits of the issue.
What were the facts?
The assessee's counsel highlighted that the CIT(A) had passed an ex-parte order without adjudicating the case on its merits. Upon reviewing the record, the tribunal confirmed that the CIT(A) did not address the substantive issues.
What were the issues?
Whether the CIT(A)'s ex-parte order, passed without addressing the merits of the case, necessitates a remand for fresh adjudication.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘D’: NEW DELHI
Before: Dr. BRR KUMAR & SHRI SUDHIR PAREEK
order has been passed ex-parte by the Ld. CIT(A).
On perusal of the record, we find that the Ld. CIT(A) has not passed the order on the merits of the issue.
ITA No.- 103/Del/2023 INNIO Jenbacher Gmbh & Co OHG 3. Both parties fairly conceded that the matter should be referred to the file of the Ld. CIT(A) for adjudication. Hence, the case is being remanded to the file of the Ld. CIT(A) for passing a speaking order.
Order pronounced in the Open Court on 30.05.2024
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