CLC & Sons Pvt Ltd, New Delhi V. ITO Ward 6(2), New Delhi

ITA 1965/DEL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3557 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 06-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B, NEW DELHI BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 1965/DEL/2019 : ASSTT. YEAR : 2014-15 CLC & SONS PVT. LTD., A-60, OKHLA INDUSTRIAL AREA, PHASE-II, NEW DELHI VS INCOME TAX OFFICER, WARD-6(2), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A A BCC7980K ASSESSEE BY : NONE REVENUE BY : SH. UMESH TAKYAR, SR. DR DATE OF HEAR ING: 14 . 10 .20 2 1 DATE OF PRONOUNCEMENT: 14 .10 .20 2 1 ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-2, NEW DELHI DATED 31.1 2.2018. 2. ON GOING THROUGH THE RECORD, WE FIND THAT THE LD . CIT(A) HAS SUMMARILY CONFIRMED THE ORDER OF THE ASSESSING OFFICER AND DISMISS THE APPEAL OF THE ASSESSEE WITHOUT ADJUDICA TING THE ISSUE ON MERITS. HENCE, THE CASE IS BEING REMANDED BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE ON M ERITS BY PASSING A SPEAKING ORDER. THE DEPARTMENT WOULD BE A T LIBERTY TO INITIATE PROCEEDINGS IN ACCORDANCE WITH THE PROVISI ONS OF INCOME TAX ACT FOR NON-COMPLIANCE TO THE NOTICES, IF ANY. ITA NO. 1965/DEL/2019 CLC & SONS PVT. LTD. 2 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 14/10/2021. SD/- SD/- (SUCHITRA KAMBLE) (DR. B. R. R. KUMAR) JUDICIAL MEMBER ACC OUNTANT MEMBER DATED: 14/10/2021 *SUBODH KUMAR, SR. PS* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR