SUNIL KUMAR GUPTA,BAGHPAT vs. ITO, WARD- 1(5), BARAUT

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ITA 5350/DEL/2018Status: DisposedITAT Delhi11 January 2022AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the case needs to be remanded back to the CIT(A) for adjudication on merits, as the previous order was passed ex-parte.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The CIT(A) passed an ex-parte order without adjudicating the case on merits.

What were the issues?

Whether the CIT(A) order passed ex-parte without deciding on merits is valid.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

Before: Sh. Amit ShuklaDr. B. R. R. Kumar

Hearing: 18.10.2021Pronounced: 11.01.2022

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of the ld. CIT(A), Meerut dated 05.05.2017.

2.

From the order of the ld. CIT(A), we find that said order has been passed ex-parte without adjudication on the merits of the case. Hence, the case needs to be remanded back to the file of the ld. CIT(A) to adjudicate the issue on merits.

2 Sunil Kumar Gupta 3. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 11/01/2022.

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