Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 1431 - AT - Income TaxDisposing off the appeal ex-parte - HELD THAT:- In the absence of appeal being decided by CIT(A) on merit, the order of Ld.CIT(A) was bad in law and was liable to be set aside. As relying on decisions of the Co-ordinate Benches of ITAT, Delhi in the cases of Gaurav Goel vs ITO, Ward-1(2) [2012 (4) TMI 755 - ITAT DELHI] and M/s Haryana Liquor Company vs ACIT [2012 (7) TMI 339 - ITAT, DELHI] the matter should be set aside to the file of Ld. CIT(A) for fresh order on merit. We set aside the order of CIT(A) and restore the matter to the file of Ld. CIT(A) with the direction to the CIT(A) to pass a denovo order on merits.
|