Rangoli International Pvt Ltd, New Delhi V. ITO Circle-21(1), New Delhi

ITA 8870/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7772 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 13-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PRAKASH HIRAWAT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 8870/Del/2019 : Asstt. Year : 2011-12 Rangoli International Pvt. Ltd., 9H, 9 th Floor, Hansalaya Building, 15, Barakhamba Road, New Delhi-110001 Vs Income Tax Officer, Ward-21(1), New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAECR5935N Assessee by : Sh. Prakash Hirawat, CA Revenue by : Sh. Shankar Gupta, Sr. DR Date of Hearing: 05.07.2022 Date of Pronouncement: 13.07.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(A)-7, New Delhi dated 23.09.2019. 2. Brief facts of the case are that the assessee had filed return of income on 31.03.2012 declaring income of Rs.4,24,430/-. The assessment was completed on 30.11.2018 u/s 147/143(3) of the Income Tax Act, 1961 determining the total income at Rs.2,54,24,430/-. 3. 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 ITA No.8870/Del/2019 Rangoli International Pvt. Ltd. 2 to initiate proceedings in accordance with the provisions of Income Tax Act for non-compliance to the notices, if any. 4. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 13/07/2022. Sd/- Sd/- (Saktijit Dey) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 13/07/2022 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR