VAYAS MULTI TRADING PVT LTD,DELHI vs. ACIT,CIRCLE-26(1) NEW DELHI, DELHI

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ITA 1780/DEL/2022Status: DisposedITAT Delhi18 July 2023AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) passed an ex-parte order without adjudicating the grounds of appeal. Therefore, the matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A). The Revenue's representative conceded that the CIT(A) had not adjudicated the grounds raised by the assessee.

What were the issues?

Whether the CIT(A) properly adjudicated the grounds of appeal before passing an ex-parte order.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “H”: NEW DELHI

Before: Shri C.M. Garg & Dr. B.R.R. Kumar

For Appellant: Shri C. S. Anand, Adv
For Respondent: Shri Amit Kumar Sinha, CIT DR
Hearing: 18/07/2023Pronounced: 18/07/2023

O R D E R PER C. M. GARG, J. M.:

1. 1. The present appeal has been filed by the assessee against the order of the ld CIT(A)-26, New Delhi dated 06.06.2022 for AY 2011- 12.

2. At the very outset, we note that the Sr. DR in all fairness agreed to the submissions of ld counsel of assessee that the ld CIT(A) has passed ex parte order against the assessee without adjudicating the ground of assessee raised in form No. 35 of first appeal. Therefore, in our considered opinion the matter deserves to be restored to the file of ld CIT(A) for adjudication grounds of appeal as per sub-section 6 of section 250 of the Act. Therefore, matter is restored to file to the first appellate stage for fresh adjudication of the appeal of the assessee after allowing due opportunity of hearing to the assessee and without being influenced with the earlier first appellate order. Page | 1

Vayas Multi Trading Pvt. Ltd 3. In the result, appeal is allowed for statistical purposes. Order pronounced in the open court on 18/07/2023.

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