GOLDENLINE INFRASTRUCTURE PVT LTD,NEW DELHI vs. ITO WARD - 12(1), NEW DELHI

This is an appeal filed by the assessee against the order of the ld CIT(A)-22, New Delhi dated 27.03.2019 for AY 2015-16. 2. The Ld. Sr. DR agreed to the contention of the authorities representative (AR) of the assessee that the ld CIT(A) has dismissed the appeal by passing an cryptic order without adjudicating the grounds of appeal of the assessee raised before the ld CIT(A) along with Form No.

The Sr. DR submitted that the department has no serious objection if the matter is restored to the file of the ld CIT(A) for adjudication of all grounds of assessee.

On careful consideration of the above submissions I am considered view that even if the ld CIT(A) proceeded to adjudicate the appeal of the assessee ex parte then the ld CIT(A) is also duty bound to dispose of all the grounds raised by the assessee in Form No. 35 Goldenline Infrastructure Pvt. Ltd, raised before the First Appellate Authority as per sub-section 6 of section 250 of the Income Tax Act, 1961. Since, the ld CIT(A) has not adjudicated the grounds of the assessee therefore, the matter is restored to the file of the ld CIT(A) to the first appellate stage with a direction that he will decide the grounds of appeal raised by the assessee before him after allowing due opportunity of hearing to the assessee. Accordingly, the grievance of the assessee is allowed.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 08/05/2023. - - (M. Balaganesh) JUDICIAL MEMBER