The Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘B’ pronounced its judgment on the appeal filed by Ishwar Chand against the order of the Commissioner of Income Tax (Appeals)-5, Ludhiana dated 13.03.2019. The case was heard by Ms. Suchitra Kamble, Judicial Member, and Dr. B. R. R. Kumar, Accountant Member, through video conferencing.
The appellant, Ishwar Chand, proprietor of Naresh Cloth House Rajguru Market, Hisar, filed an appeal for the assessment year 2009-10 against the order of the CIT(A)-5, Ludhiana. The appeal was registered as ITA No.5159/Del/2019. The appellant contested the tax assessment determined by the Income Tax Officer, Ward-2, Hisar.
On 14.10.2021, the Tribunal noted that the CIT(A) had summarily confirmed the order of the Assessing Officer without adjudicating the issues on merits. The appellant argued that the CIT(A) dismissed the appeal without considering the substantive issues raised.
After reviewing the record, the Tribunal found that the CIT(A) had not provided a detailed examination of the issues on merits. Consequently, the Tribunal decided to remand the case back to the CIT(A) for a thorough adjudication on the merits of the case. The Tribunal directed the CIT(A) to pass a speaking order addressing the substantive issues raised by the appellant.
The Tribunal also noted that the Department would be at liberty to initiate proceedings in accordance with the provisions of the Income Tax Act for non-compliance with the notices, if any.
In conclusion, the Tribunal allowed the appeal for statistical purposes, remanding the case back to the CIT(A) for detailed adjudication on the merits. The final judgment emphasized the need for a substantive examination of the issues raised by the appellant to ensure a fair resolution.
Order pronounced in the open court on 14th October 2021.
sd/- (SUCHITRA KAMBLE) JUDICIAL MEMBER
sd/- (DR. B. R. R. KUMAR) ACCOUNTANT MEMBER
Date: 14/10/2021
Subodh Kumar, Sr. PS
Copy forwarded to:
ASSISTANT REGISTRAR, ITAT, New Delhi
ITA 5159/DEL/2019: Appeal Remanded for Adjudication on Merits
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