ITAT Delhi Judgments — November 2015

The Tribunal found that the CIT(A) had not considered crucial additional evidence filed by the assessee. Therefore, the case was set aside to the CIT(A) for a fresh decision after considering all evidence and providing an adequate opportunity of being heard.

The ITAT held that the CIT(A) erred by not passing a speaking order and adjudicating the issues on merits. The tribunal directed the CIT(A) to decide the issues afresh after giving the assessee adequate opportunity of being heard.

The Tribunal held that the CIT(A) erred in dismissing the appeal without adjudicating on merits and without passing a speaking order. The case was remitted back to the CIT(A) for a fresh decision.

The Tribunal acknowledged that the peak credit computation was disputed and that the assessee was not given a proper opportunity to be heard. The matter was remitted back to the AO for fresh computation of peak credit.

The Tribunal held that the CIT(A) erred in dismissing the appeal without adjudicating on merits and without passing a speaking order. The case was remitted back to the CIT(A) for a fresh decision.