Amzen Technologies P.Ltd, New Delhi V. ITO, Ward 2(3), New Delhi

ITA 192/DEL/2023

AI Insights

The case involves Amzen Technologies P. Ltd, the appellant, contesting an order from the ld CIT(A), National Faceless Appeal Centre, Delhi, dated 26.10.2022 for the Assessment Year 2011-12. The primary contention was that the CIT(A) had dismissed the appeal in a cryptic manner without addressing the specific grounds of appeal presented in Form No. 35. Both the assessee's representative and the Senior Departmental Representative agreed that the CIT(A)'s order lacked a detailed adjudication of the grounds raised. Consequently, the Tribunal decided to restore the matter to the CIT(A) for a comprehensive review and decision on the grounds of appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131269 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 30-04-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 26-01-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 250

Judgement Text

Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE Shri C.M. Garg, Judicial Member ITA No. 192/Del/2023 (Assessment Year: 2011-12) Amzen Technologies P. Ltd, 2, LSC, Pamposh Enclave, Greater Kailash-I, New Delhi Vs. ITO, Ward-2(3), New Delhi (Appellant) (Respondent) PAN: AAJCA1391A Assessee by : Sh. V. Rajakumar, Adv Revenue by: Sh. Om Prakash, Sr. DR Date of Hearing 01/05/2023 Date of pronouncement 08/05/2023 O R D E R 1. This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 26.10.2022 for AY 2011-12. 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. 35. 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. 3. 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 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) Page | 2 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. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 08/05/2023. -Sd/- (C. M. GARG) JUDICIAL MEMBER Dated: 08/05/2023 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi