RAMESH KUMAR,NEW DELHI vs. ITO WARD 56(6), NEW DELHI
आयकर अपीलीय अिधकरण
िदʟी पीठ “एफ”, िदʟी
ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं
डॉ मीठा लाल मीना, लेखाकार सद˟ के समƗ
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “F”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &
DR. MITHA LAL MEENA, ACCOUNTANT MEMBER
आअसं.3951/िदʟी/2024(िन.व. 2021-22)
Ramesh Kumar,
469, Phirni Road, Mundka, B.O Mundka,
West Delhi, Delhi 110041. PAN: AGEPK-7257-R
...... अपीलाथᱮ/Appellant
बनाम Vs.
Assessing Officer, Ward 56(6),
New Delhi 110001
..... ᮧितवादी/Respondent
अपीलाथŎ Ȫारा/ Appellant by : None
ŮितवादीȪारा/Respondent by : Ms. Harpreet Kaur Hansra, SR.DR
सुनवाई कᳱ ितिथ/ Date of hearing
:
07/01/2025
घोषणा कᳱ ितिथ/ Date of pronouncement :
:
07/01/2025
आदेश/ORDER
PER VIKAS AWASTHY, JM:
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 31.07.2024, for assessment year 2021-22. 2. A perusal of impugned order reveals that the CIT(A) has dismissed appeal treating as defective as the assessee has failed to rectified. The defect as pointed by the First Appellate Authority. The assessee is directed to rectify the defect in 2
Form No. 35 as pointed by the CIT(A) within four weeks from date of receipt of this order. Thereafter, the CIT(A) is directed to decide the appeal of assessee on merits, after affording reasonable opportunity of making submissions to the assessee, in accordance of law.
3. In the result, appeal of the assessee is allowed for statistical purpose in the terms aforesaid.
Order pronounced in the open court on Tue ay the 07th day of January,
2025. (DR. MITHA LAL MEENA)
(VIKAS AWASTHY)
लेखाकार सद᭭य/ACCOUNTANT MEMBER
᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी / Delhi, ᳰदनांक/Dated 07/01/2025
NV/-
ᮧितिलिप अᮕेिषतCopy of the Order forwarded to :
1. अपीलाथᱮ/The Appellant ,
2. ᮧितवादी/ The Respondent.
3. The PCIT
4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी
5. गाडᭅ फाइल/Guard file.
BY ORDER,
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(Dy./Asstt.