Vishwa Nath Bajaj, New Delhi V. DCIT Circle - 62(1), New Delhi

ITA 259/DEL/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 6971 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2016-2017
• Appeal Filed On: 13-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Shri Anubhav Sharma, Judicial Member ITA No. 259/Del/2020 : Asstt. Year : 2016-17 Vishwa Nath Bajaj, E-57, Greater Kailash, Part-1, New Delhi Vs DCIT, Circle-62(1), New Delhi (APPELLANT) (RESPONDENT) PAN No. AAHPB7675H Assessee by : Sh. Anil Bajaj, son of the Assessee Revenue by : Sh. M. Barnawal, Sr. DR Date of Hearing: 12.07.2022 Date of Pronouncement: 15.07.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: This is an appeal filed by the Assessee against the order dated 21.11.2019 of ld CIT(A)-20, Delhi for A.Y. 2016-17. 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. Page | 2 3. The appeal of the Assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 15/07/2022. Sd/- Sd/- (Anubhav Sharma) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 15/07/2022 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR