Vayas Multi Trading Pvt Ltd, Delhi V. ACIT,Circle-26(1) New Delhi, Delhi

ITA 1780/DEL/2022

AI Insights

The case involves Vayas Multi Trading Pvt. Ltd, the appellant, contesting an ex parte order passed by the ld CIT(A)-26, New Delhi, for the assessment year 2011-12. The primary issue was the lack of adjudication on the grounds of appeal raised in form No. 35 during the first appeal. The Senior Departmental Representative (Sr. DR) conceded to the submissions made by the counsel for the assessee, acknowledging the oversight in the initial adjudication process. Consequently, the Income Tax Appellate Tribunal (ITAT) decided to restore the matter to the CIT(A) for a comprehensive re-evaluation of the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131265 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 17-07-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 04-08-2022
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: AMIT KUMAR SINHA
• Section: 6; 250

Judgement Text

Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE Shri C.M. Garg, Judicial Member AND Dr. B.R.R. Kumar, Accountant Member ITA No. 1780/Del/2022 (Assessment Year: 2011-12) Vayas Multi Trading Pvt. Ltd, C/o. C. S. Anand, Adv, 104, Pankaj Tower, 10L, SC Savita Vihar, New Delhi Vs. ACIT, Circle-26(1), New Delhi (Appellant) (Respondent) PAN: AABCL1268K Assessee by : Shri C. S. Anand, Adv Revenue by: Shri Amit Kumar Sinha, CIT DR Date of Hearing 18/07/2023 Date of pronouncement 18/07/2023 O R D E R PER C. M. GARG, J. M.: 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. ITA No. 1780/Del/2022 Vayas Multi Trading Pvt. Ltd Page | 2 3. In the result, appeal is allowed for statistical purposes. Order pronounced in the open court on 18/07/2023. -Sd/- -Sd/- (B.R.R. Kumar) (C. M. GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 18/07/2023 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi