Detailed Analysis and Outcome of ITA No.900/Del/2022: Praveen vs. ITO, Ward 3, Karnal

Introduction

In a significant development in the arena of tax litigation, the Income Tax Appellate Tribunal (ITAT), Delhi Bench, presided by Judicial Member Shri Chandra Mohan Garg, delivered a noteworthy judgment on 17th March 2023, concerning case number ITA No.900/Del/2022. This case involved the appellant, Praveen, from Karnal, Haryana, and the respondent, the Income Tax Officer (ITO), Ward 3, Karnal, related to the assessment year 2016-17.

Background of the Case

The dispute originated from the order dated 20th December 2019 by the CIT(A), Karnal, which was challenged by the appellant, Praveen, in the ITAT. Representing the appellant was Shri Varun Gupta, CA, while Shri Om Prakash, Sr DR, appeared for the Revenue.

Core Issues and Proceedings

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Judgment and Implications

The tribunal’s decision to allow the appeal ‘for statistical purposes’ and restore the case to the file of the CIT(A) marks a significant turn in the case. It emphasizes the importance of providing a fair opportunity for the appellant to present his case and for the CIT(A) to adjudicate upon all grounds raised. This judgment could have broader implications for how cases of non-prosecution and non-cooperation are dealt with in tax litigation, ensuring a fairer, more just proceeding and adjudication process.

Conclusion

This detailed analysis of ITA No.900/Del/2022 sheds light on the intricacies of tax litigation and the judicial process, highlighting the critical roles of both the appellant and respondent. The outcome not only serves justice to the appellant, Praveen, but also sets a precedent for handling similar cases in the future, promoting a more equitable and transparent tax adjudication system.

Detailed Analysis and Outcome of ITA No.900/Del/2022: Praveen vs. ITO, Ward 3, Karnal