MAGPIE MARKETING LLP,NEW DELHI vs. ITO WARD 16(1), NEW DELHI

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ITA 1999/DEL/2023Status: DisposedITAT Delhi29 August 2023AY 2010-11Bench: SHRI CHANDRA MOHAN GARG (Judicial Member)2 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 matter to the CIT(A) for fresh adjudication. The assessee is to be given a due opportunity of hearing without being influenced by the earlier order.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to non-prosecution. The Revenue's representative agreed with the assessee's submission regarding this dismissal.

What were the issues?

Whether the dismissal of the appeal by the CIT(A) on grounds of non-prosecution was justified and if the assessee should be granted a fresh opportunity to be heard.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC” NEW DELHI

Hearing: 29.08.2023

आदेश /O R D E R This appeal has been filed against the order of Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi dated 22.05.2023 for AY 2010-11.

2.

The Ld. Sr. DR, at the very outset, agreed to the submission of Ld. Assessee’s Representative that the Ld.CIT(A) has dismissed the appeal of assessee on account of non-prosecution. Therefore, the matter is restored to the file of Ld.CIT(A) for afresh adjudication of first appeal of assessee after allowing due opportunity of hearing to I.T.A.No.1999/Del/2023 the assessee and without being influenced with the earlier first appellate order.

3.

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

Order pronounced in the open court on 29/08/2023

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