Rajiv Vohra (HUF), New Delhi V. DCIT Circle-11(1), New Delhi

ITA 6096/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3022 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 17-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAKASH DUBEY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-1, NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 6096/DEL/2019 : ASSTT. YEAR : 2011-12 RAJIV VOHRA (HUF), 6/51, OLD RAJINDER NAGAR, NEW DELHI-110060 VS DCIT, CIRCLE-11(1), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AAIHR6837C ASSESSEE BY : NONE REVENUE BY : SH. PRAKASH DUBEY, SR. DR DATE OF HEARING: 18.01.2021 DATE OF PRONOUNCEMENT: 19.02.2021 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)-17, NEW DELHI DATED 13. 06.2019. 2. THE LD. CIT (A) ISSUED NOTICE FIRST NOTICE ON 29 .04.2019 AND THE LAST HEARING POSTED WAS 12.06.2019, THE DAT E ON WHICH THE ASSESSEE FILED ADJOURNMENT LETTER. THE LD. CIT (A) PASSED ORDER SUMMARILY REJECTING THE GROUNDS OF ASSESSEE O N 13.06.2019 RELYING ON THE DECISION OF THE ITAT DELH I IN THE CASE OF CIT VS MULTIPLAN INDIA PVT. LTD. 38 ITD 320. 3. KEEPING IN VIEW THE JUDGMENT OF HONBLE HIGH COURT OF MADRAS IN THE CASE OF RITHA SABAPATHY VS. DCIT IN I TA 169 OF ITA NO. 6096/DEL/2019 RAJIV VOHRA (HUF) 2 2019 DATED 19.02.2019, WE HEREBY REMAND THE MATTER BACK TO THE FILE OF THE LD. CIT (A) FOR ADJUDICATION ON MER ITS OF THE CASE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 19/02/2021. SD/- SD/- (BHAVNESH SAINI) (DR. B. R. R. KUMAR) JUDICIAL MEMBER ACCOUN TANT MEMBER DATED: 19/02/2021 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR