Case Number: ITA 94/DEL/2021
Appellant: Dheeraj Nath Gupta, New Delhi
Respondent: ITO Ward-46(4), New Delhi
Assessment Year: 2012-13
Date of Filing: 2021-02-09
Order Type: Final Tribunal Order
Date of Order: 2022-07-28
Pronouncement Date: 2022-07-28
Dheeraj Nath Gupta filed an appeal against the order of the Commissioner of Income Tax (Appeals)-16, New Delhi, challenging the validity of the income assessment made by the Income Tax Officer, Ward-46(4), for the assessment year 2012-13. The appellant contests multiple errors in the assessment process, alleging both procedural and substantive issues.
The tribunal observed procedural lapses in the handling of the appeal by the CIT(A), who dismissed the appeal summarily without appropriate consideration of the merits. Consequently, the matter was remanded back to the CIT(A) for a thorough re-examination, ensuring a fair opportunity for the appellant to present his case.
The Tribunal set aside the decision of the CIT(A) and remanded the case for further proceedings, emphasizing the need for adherence to procedural justice and a comprehensive examination of substantive issues in tax assessments.
“In the result, the appeal of the assessee is allowed for statistical purposes, and the case is remanded to the CIT(A) for further proceedings.”
Order pronounced in the open Court on 28/07/2022
Signed by:
NARENDER KUMAR CHOUDHARY
Judicial Member
ANIL CHATURVEDI
Accountant Member
Dated: 28/07/2022
Assistant Registrar
Dheeraj Nath Gupta vs. ITO Ward-46(4), New Delhi: Appeal Against Income Assessment for AY 2012-13
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