Case Number: ITA 95/DEL/2021
Appellant: Dheeraj Nath Gupta, New Delhi
Respondent: ITO Ward-46(4), New Delhi
Assessment Year: 2013-14
Date of Filing: 2021-02-09
Order Type: Final Tribunal Order
Date of Order: 2022-07-28
Pronounced on: 2022-07-28
The case involves Dheeraj Nath Gupta, who filed an appeal against the income tax assessment made by the ITO, Ward-46(4), for the assessment year 2013-14. This assessment was contested due to alleged procedural failures and unsubstantiated additions to the income reported by Gupta.
The appellant raised several issues in the appeal:
The tribunal recognized that the CIT(A) had not adequately addressed the merits of the case, leading to a failure in observing the principles of natural justice. Consequently, the case was remanded back to the CIT(A) for a comprehensive review, ensuring that the appellant receives a fair hearing.
The case underscores the importance of adhering to procedural requirements and the need for tax authorities to provide clear and substantiated justifications for their assessments. It also highlights the appellate tribunal’s role in ensuring fairness in the appeal process.
The appeal has been allowed for statistical purposes, and the matters contested are to be re-evaluated by the CIT(A). This decision emphasizes the right to a fair trial and the need for comprehensive judicial review in tax assessment cases.
“Order pronounced in the open Court on 28th July, 2022.”
Signed by:
NARENDER KUMAR CHOUDHARY
Judicial Member
ANIL CHATURVEDI
Accountant Member
Date: 28/07/2022
Dheeraj Nath Gupta vs. ITO Ward-46(4), New Delhi: Appeal for AY 2013-14
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