Rajendra Shankar Singhal , Delhi V. ITO, Ward 28(1), DELHI

ITA 1946/DEL/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0746 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 11-10-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 21-12-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(2)

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 1946/Del/2021 : Asstt. Year : 2014-15 Rajendra Shankar Singhal, W-24, Okhla Indl. Area, Phase-II, New Delhi-110020 Vs Income Tax Officer, Ward-28(1), New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AFBPS3911C Assessee by : Sh. Dinesh Mohan, Adv. Revenue by : Sh. Vivek Vardhan, CIT DR Date of Hearing: 12.10.2022 Date of Pronouncement: 14.10.2022 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)-33, New Delhi dated 18.03.2019. 2. The assessee has taken up the following grounds before the ld. CIT(A): “1. Because the order is bad in law and facts of the case. 2. Because in the order an income of Rs.10332099 wrongly added @ 8% 3. Because in the order the cass rule did not follow. 4. Because the statutory notice does not serve on the assessee. 5. Because the assessee did not conceal anything from the learned authority. 2 6. Because of the rotten problems & fassai rules there is not income.” 3. On perusal of the order, we find that the ground no. 4 pertaining to issue of notice u/s 143(2) of the Income Tax Act, 1961 has not been dealt by the ld. CIT(A). Before us, the assessee has primarily taken up the legal grounds of non- issuance of notice. Since, the core issue has not been adjudicated by the ld. CIT(A) and adjudication of the same requires verification of the record, both the parties agreed that the matter may be remanded back to the file of the ld. CIT(A). 4. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 14/10/2022. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 14/10/2022 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR