Jyotsana Mishra, New Delhi V. ACIT International Taxation 2(2)(1), New Delhi

ITA 1547/DEL/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9942 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2016-2017
• Appeal Filed On: 06-09-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1547/Del/2020 : Asstt. Year : 2016-17 Jyotsana Mishra, C/o Anil Sood & Associates, CA, F-90/8, Okhla Industrial Area, Phase-1, New Delhi-110020 Vs ACIT, Intl. Taxation-2(2)(1), New Delhi (APPELLANT) (RESPONDENT) PAN No. CIJPM9705R Assessee by : None Revenue by : Sh. Bhagwati Charan, Sr. DR Date of Hearing: 30.06.2022 Date of Pronouncement: 06.07.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(A)-43, New Delhi dated 24.02.2020. 2. On going through the record, we find that the ld. CIT(A) has summarily confirmed the order of the Assessing Officer and dismissed the appeal of the assessee without adjudicating the issue on merits. Hence, the case is being remanded back to the file of the ld. CIT(A) to adjudicate the issue on merits by passing a speaking order. The department would be at liberty to initiate proceedings in accordance with the provisions of Income Tax Act for non-compliance to the notices, if any. ITA No.1547/Del/2020 Jyotsana Mishra 2 3. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 06/07/2022. Sd/- Sd/- (Saktijit Dey) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 06/07/2022 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR