BHAGWATI PRINTERS PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

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ITA 5575/DEL/2015Status: DisposedITAT Delhi29 August 2016AY 2011-122 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the appeal to the First Appellate Authority for fresh adjudication. The assessee was directed to cooperate with the First Appellate Authority to ensure principles of natural justice are followed.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2011-12. The ITAT considered the rival contentions of both parties.

What were the issues?

Whether the appeal should be restored to the First Appellate Authority for fresh adjudication in accordance with the principles of natural justice.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-3’, NEW DELHI

Before: SHRI J. SUDHAKAR REDDY

For Appellant: Shri Rajeev Sabharwal, F.C.A

This is an appeal filed by the Assessee directed against the order of the Ld. Commissioner of Income Tax (Appeals)-2, New Delhi dt. 31.7.2005 pertaining to the Assessment Year (A.Y.) 2011-12.

2.

After hearing rival contentions I am of the considered opinion that the appeal restored to the of the First Appellate Authority for fresh adjudication bearing in mind the principles of natural justice. The assessee is directed to cooperate with the First Appellate Authority in disposal of the appeal. The assessee shall appear either by himself or his counsel before the First Appellate Authority on 17th October,2016 and take notice of hearing.

3.

In the result the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the Open Court on 29th August, 2016.

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