SH. PURAN CHAND JAIN,NEW DELHI vs. ACIT, NEW DELHI

PDF · subscribers
ITA 646/DEL/2014Status: DisposedITAT Delhi07 October 2015AY 2006-073 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the appeal to the CIT(A) for fresh adjudication on merits. The CIT(A) was directed to provide adequate opportunity to the assessee.

What were the facts?

The assessee appealed against the order of the CIT(A). The CIT(A) had not disposed of the case on merits.

What were the issues?

Whether the CIT(A) had properly adjudicated the case on merits and provided natural justice to the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-2’, NEW DELHI

Hearing: 08.09.2015Pronounced: 07.10.2015

ORDER PER J.S. Reddy, A.M. This is an appeal by the Assessee against the order dated 29.11.2013 of the Ld. CIT(A)-VI, New Delhi.

2.

After hearing the Ld. Departmental Representative, I am of the considered opinion, that the appeal should be set aside to the file of the first appellate authority for afresh adjudication, in accordance with law, on the ground of natural justice. The ld. CIT(A) has not disposed of this case on merits. The ld. CIT(A) shall provide adequate opportunity to the assessee and dispose of the the case on merits.

3.

In the result the appeal of the assessee is allowed for statistical purposes. (Order Pronounced in the Court on 07/10/2015).

Recent GST High Court judgments

Search GST case law →