Gopal Das Agarwal, , Bharatpur Mathura V. Dy. CIT, Center Circle Meerut

ITA 670/DEL/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 2578 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 29-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 670/Del/2019 : Asstt. Year: 2014-15 Dr. Gopal Das Agarwal, Radha Kunj, Bharatpur Gate, Mathura, Uttar Pradesh-281001 Vs DCIT, Central Circle, Meerut, Uttar Pradesh-250002 (APPELLANT) (RESPONDENT) PAN No. AAVPA3099C Assessee by : None Revenue by : Sh. R. J. Pradip Kumar, Sr. DR Date of Hearing: 12.04.2022 Date of Pronouncement: 11.05.2022 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)-IV, Kanpur dated 06.11.2018 relating to AY 2014-15. 2. From the record, we find that the ld. CIT(A) has summarily dismissed the appeal of the assessee without adjudicating the issue on merits. Hence, we deem it proper to remand the matter to the file of the Ld. CIT(A) with a direction to decide the issue on merits. ITA No.670/Del/2019 Gopal Das Agarwal 2 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 11/05/2022. Sd/- Sd/- (A.D. Jain) (Dr. B. R. R. Kumar) Vice President Accountant Member Dated: 11/05/2022 f{x~{tÜ f{x~{tÜf{x~{tÜ f{x~{tÜ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR