Case Number: ITA 1547/DEL/2020
Appellant: Jyotsana Mishra, New Delhi
Respondent: ACIT International Taxation 2(2)(1), New Delhi
Assessment Year: 2016-17
Result: Appeal Allowed for Statistical Purpose
Case Filed On: 2020-09-07
Order Type: Final Tribunal Order
Date of Order: 2022-07-06
Pronounced On: 2022-07-06
The case of Jyotsana Mishra vs ACIT International Taxation 2(2)(1), New Delhi pertains to the assessment year (AY) 2016-17. The appeal was filed by Jyotsana Mishra, challenging the order of the Commissioner of Income-tax (Appeals) [CIT(A)]-43, New Delhi, dated 24.02.2020. The Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘D’, adjudicated the appeal.
Jyotsana Mishra, represented by her legal counsel, appealed against the assessment order passed by the Assessing Officer (AO). The CIT(A) had summarily confirmed the AO’s order without adjudicating the issues raised by the appellant on their merits. The appellant sought relief from the ITAT, contending that the CIT(A) had not provided a fair hearing or a reasoned order addressing the grounds of appeal.
The ITAT Delhi Bench ‘D’, consisting of Shri Saktijit Dey, Judicial Member, and Dr. B. R. R. Kumar, Accountant Member, heard the case on 30.06.2022 and pronounced the order on 06.07.2022.
Upon review of the records, the Tribunal found that the CIT(A) had indeed summarily dismissed the appeal without a detailed examination of the merits of the case. The ITAT noted the necessity for the CIT(A) to pass a speaking order that addresses all issues raised by the appellant.
The Tribunal decided to remand the case back to the CIT(A) for a thorough adjudication on the merits. The ITAT instructed the CIT(A) to provide a reasoned and detailed order after considering all arguments and evidence presented by the appellant. The Tribunal also mentioned that the department could initiate proceedings according to the provisions of the Income Tax Act for any non-compliance with notices, if applicable.
In conclusion, the ITAT allowed the appeal for statistical purposes, directing the CIT(A) to reassess the case with a detailed focus on the merits. This decision underscores the importance of fair hearing and reasoned orders in tax adjudications, ensuring that all grounds of appeal are properly considered and addressed.
Order Pronounced in the Open Court on 06/07/2022:
In the result, the appeal of the assessee is allowed for statistical purposes.
Signatures:
(Saktijit Dey) – Judicial Member
(Dr. B. R. R. Kumar) – Accountant Member
Dated: 06/07/2022
Copy forwarded to:
Assistant Registrar
ITAT, New Delhi
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