Today Clean Energy Private Limited, New Delhi V. ITO WARD - 25(3), New Delhi

ITA 667/DEL/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5438 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2016-2017
• Appeal Filed On: 03-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘H’ : NEW DELHI) BEFORE DR. B.R.R.KUMAR, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.667/Del/2020 (Assessment Year : 2016-17) Today Clean Energy Private Limited, 8 th Floor, Statesman House, Barakhamba Road, New Delhi-110001 PAN :AAFCT0312G Vs. ITO, Ward-25(3), New Delhi (APPELLANT) (RESPONDENT) Assessee by Sh. Nitesh Garg, CA Revenue by Sh. M. Baranwal, Sr. DR Date of hearing: 18.07.2022 Date of Pronouncement: 20.07.2022 ORDER PER B.R.R.KUMAR, AM: The present appeal has been filed by the Assessee against the order of the Ld. CIT(A)-36, New Delhi dated 19.11.2019. 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 ITA No. 667/Del/2020 Today Clean Energy P. Ltd. 2 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. 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 20 th July, 2022. Sd/- Sd/- (ANUBHAV SHARMA) (DR. B.R.R.KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 20 .07.2022 *Binita, SR.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI