Case Number: ITA 3045/DEL/2022
Appellant: Mala Goel, Delhi
Respondent: ITO, Ward-30(1), New Delhi
Assessment Year: 2014-15
Case Filed On: 2022-12-29
Order Type: Final Tribunal Order
Date of Order: 2023-08-01
Pronounced On: 2023-08-01
In the case of Mala Goel vs. ITO, Ward-30(1), New Delhi, the appellant, Mala Goel, challenged the dismissal of her appeal by the National Faceless Appeal Centre (NFAC) for the assessment year 2014-15. The case was heard by the Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘E’ on 1st August 2023, with the final order pronounced on the same day.
The appeal arose from the order passed by the Commissioner of Income-tax (Appeals)-30, New Delhi, dated 22nd November 2022. The appellant was represented by Sh. Deepesh Garg, Advocate, while the respondent was represented by Ms. Smita Singh, Sr. DR. The primary grievance of the appellant was that her appeal was dismissed in limine by the NFAC without considering the merits of the case.
The appellant raised several grounds of appeal:
The ITAT bench, comprising Shri N. K. Billaiya (Accountant Member) and Ms. Astha Chandra (Judicial Member), decided on each issue as follows:
The bench noted that the NFAC dismissed the appeal of the assessee in limine. The ITAT observed that the NFAC should have decided the appeal of the assessee considering the merits of the case. Therefore, in the interest of justice and fair play, the issues were restored to the files of the CIT(A) for fresh adjudication.
The CIT(A) was directed to decide the appeal afresh on the merits of the case after affording a reasonable and sufficient opportunity of being heard to the appellant.
The grounds raised in this appeal were partly allowed, and the CIT(A) was instructed to re-compute the decision in light of the aforementioned direction.
The ITAT’s decision emphasizes the importance of considering all relevant evidence and providing a fair opportunity for taxpayers to present their case. It ensures that the appellant is given a fair opportunity to correct any errors in their filings and to substantiate their claims.
Order Pronounced: In the open court on 1st August 2023.
Bench: Shri N. K. Billaiya (Accountant Member) and Ms. Astha Chandra (Judicial Member)
Copy forwarded to:
Date of Hearing: 1st August 2023
Date of Order: 1st August 2023
The appellant, Mala Goel, filed an application on 29th December 2022 against the order dated 22nd November 2022 by the CIT(A), challenging the dismissal of her appeal for the assessment year 2014-15.
The tribunal considered the appellant’s arguments and decided to remit the issues back to the CIT(A) for verification and fresh adjudication, ensuring that the appellant is given an adequate opportunity to present their case.
The tribunal’s decision underscores the importance of due process and fairness in tax assessments, allowing taxpayers to correct errors and provide necessary documentation to substantiate their claims.
Overall, the ITAT’s order serves as a reminder of the importance of accurate and fair assessment procedures in tax matters, ensuring that all parties are given a fair chance to present their case and that decisions are made based on thorough verification and consideration of all relevant facts.
Mala Goel vs. ITO, Ward-30(1): Appeal Dismissal for AY 2014-15
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