Case Number: ITA 2338/DEL/2022
Appellant: Chandan Bhuillar, New Delhi
Respondent: ACIT Circle International Taxation-1(1)(2), New Delhi
Assessment Year: 2019-20
Case Filed on: 2022-09-23
Order Type: Final Tribunal Order
Date of Order: 2023-08-23
Pronounced on: 2023-08-23
The appeal involves Chandan Bhuillar contesting the assessment order made by the ACIT, highlighting issues related to the procedural fairness during the hearing processes and the acknowledgment of submitted evidence.
Bhuillar filed his return citing income from house property and other sources. Following initial notices and a lack of responses attributed to COVID-19 disruptions, the AO passed a draft order with significant discrepancies noted in the evidence recognition and procedural conduct.
During the tribunal hearing, it was highlighted that despite submissions made by Bhuillar, including requests for considering additional evidence and clarifications provided through submissions, these were not duly noted or incorporated by the AO in the final assessment. This oversight led to the ITAT questioning the procedural fairness and the adequacy of the hearing given to Bhuillar.
The ITAT found that there were significant procedural errors, including the failure to acknowledge submitted evidence and improper handling of the hearing process. Consequently, the tribunal set aside the previous order and remanded the case back to the AO with directions to re-assess the matters, ensuring a fair and comprehensive hearing. This case highlights the critical importance of administrative diligence and the respect for taxpayers’ rights to a fair hearing.
Order pronounced in open court on August 23, 2023.
Tax Hearing Issues and Final Order for Chandan Bhuillar, New Delhi – ITA 2338/DEL/2022
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