AG DERCO BELTING INDIA PRIVATE LIMITED,GHAZIABAD vs. CIT (A), DELHI- 25, DELHI
What did the Tribunal hold?
The Tribunal found the CIT(A)'s order to be non-speaking and not deciding all grounds of appeal with detailed reasoning. Therefore, the matter was remanded back to the CIT(A) to decide the appeals afresh on merits after providing an opportunity of being heard to the assessee.
What were the facts?
The assessee filed appeals against the orders of the CIT(A) which had dismissed their appeals against assessment orders containing additions for AY 2014-15 to 2019-20. The CIT(A) dismissed the appeals for being based on partial replies and lack of corroborative evidence.
What were the issues?
Whether the CIT(A)'s order was non-speaking and failed to address all grounds of appeal, necessitating 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
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
Heard together (5 matters)
Read from the judgment's own cause title. This page is filed under one of them.
ORDER
PER YOGESH KUMAR, U.S. JM:
The captioned appeals are filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Appeals), Delhi-25 (‘Ld.
CIT(A)’ for short), dated 16/01/2025 for the Assessment Years 2014- 15, 2015-16, 2016-17, 2017-18 and 2019-20 respectively.
Brief facts of the case are that, The assessment orders came to be passed against the Assessee by making certain additions in Assessment Year 2014-15, 2015-16, 2016-17, 2017-18 and 2019-20.
Aggrieved by the assessment orders, the Assessee preferred the Appeals before the Ld. CIT(A). The Ld. CIT(A) vide orders dated 16/01/2025, dismissed the Appeals filed by the Assessee. Aggrieved by the orders of the Ld. CIT(A), the Assessee preferred the present Appeals.
None appeared for the Assessee. Considering the issue involved in the present Appeals we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perused the material available on record.
The Ld. Departmental Representative vehemently submitted that the Assessee has made partial complaint and submitted partial reply before the Ld. CIT(A) and based on the partial reply of the Assessee, the First Appeals of the Assessee has been dismissed. Thus, the Ld. Department's Representative relying on the order of the Ld. CIT(A), sought for dismissal of the Appeals.
We have heard the Department's Representative and perused the material available on record. It can be seen from the order of the Ld. CIT(A) , the order impugned has been passed considering the partial reply of the Assessee by observing that the Assessee has been unable to corroborate its contentions with any evidence/details and found that there is no reason to interfere with the findings of the AO. We find that order of the Ld. CIT(A) is non speaking and not decided all the grounds of Appeal of the Assessee with a detailed reasoning.
Therefore, in the interest of justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee.
In the result, the Appeals of the Assessee are partly allowed for statistical purpose.
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