Wizard International Ltd., New Delhi V. ITO, Ward-27(3), New Delhi

ITA 2942/DEL/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8272 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 24-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIVANI BANSAL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ( Delhi Bench “F”, NEW DELHI) (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER Dr. B.R.R. KUMAR , ACCOUNTANT MEMBER ITA No. 2942/Del./2018, A.Y. : 2014-15 Wizard International Limited C-2/2490, Vasant Kunj, New Delhi- 110070 Vs Income Tax Officer, Ward 27(3), Delhi (APPELLANT) (RESPONDENT) (PAN : AAACW7705M) Revenue by : Ms. Shivani Bansal, Sr. DR Assessee by : None Date of Hearing: 13.09.2021 Date of Pronouncement: 17.11.2021 O R D E R PER B.R.R.KUMAR, ACCOUNTANT MEMBER : This appeal has been filed by the assessee against the order of the ld. CIT(A)-9, New Delhi, dated 28.02.2018. 2. We have gone through the order of the Ld. CIT(A) in detail and find that Ld. CIT(A) has dismissed the appeal of the assessee in limine without adjudicating the issue on merits. Hence, the issue of disallowance under section 68 of Rs. 8.39 crores is being remitted ITA No.2942/Del/2018 Wizard International Ltd. 2 back to the file of the Ld. CIT(A) with directions to pass a speaking order on merits , duly following principles of natural justice. 3. In the result , the appeal of the assessee is allowed for statistical purposes. Order pronounced in open court on 17 th day of November, 2021. Sd/- Sd/- (AMIT SHUKLA) (Dr. B.R.R.KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER *Binita* Dated : 17/11/2021 Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(A), New Delhi. 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.