M/s WLD Investments Pvt. Ltd. v. DCIT, Circle 25(1), Delhi

Parties Involved

Facts Summary

The appeal was filed by the assessee against the order passed by the CIT(A) NFAC, Delhi for Assessment Year: 2021-22. The assessee argued that the CIT(A) erred in disposing of the appeal without providing proper and adequate opportunity of being heard, in passing order in contravention of section 250(6) of the Act, and in confirming disallowance of Bad Debts aggregating Rs.1,68,56,476/-. The counsel for the assessee requested that the matter may be remanded back to the CIT(A) for fresh adjudication. The DR relied on the order of the CIT(A). The Tribunal considered the findings given by the CIT(A) and found that despite many opportunities given to the assessee, the assessee did not comply with any notices issued by the CIT(A). However, the Tribunal remanded the case back to the CIT(A) for fresh adjudication after giving adequate opportunity to the assessee as required under law.…

Legal Issues

• 1. Whether the CIT(A) erred in disposing of the appeal without providing proper and adequate opportunity of being heard?
• 2. Whether the CIT(A) erred in passing order in contravention of section 250(6) of the Act?
• 3. Whether the CIT(A) erred in confirming disallowance of Bad Debts aggregating Rs.1,68,56,476/-?

Judgment Outcome

Decided in favour of Assessee.

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