ITA No. 1203/DEL/2022: Gulshan Kumar vs. ITO – Challenge to the Assessment Order for A.Y. 2012-13 Allowed

ITA No. 1203/DEL/2022: Gulshan Kumar vs. ITO – An Insightful Judgment on Assessment Appeal for A.Y. 2012-13

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has delivered a landmark judgment in the case of ITA No. 1203/DEL/2022, concerning the appellant Gulshan Kumar from Haryana and the respondent Income Tax Officer (ITO), Ward-2, Haryana. This case marks a significant precedence in the realm of income tax assessments and the rights of the taxpayer to a fair hearing. The judgment, pronounced on October 28, 2022, allowed the appeal filed by the assessee challenging the correctness of the assessment order for the assessment year 2012-13.

Background

The contention revolves around the assessment order dated March 23, 2022, by the National Faceless Assessment Centre (NFAC), Delhi, which was assailed on various grounds by the appellant. Among these, a crucial argument was that the appellant was not provided a proper opportunity to file submissions and details, alleging that some notices were not received due to the portal’s malfunctioning.

The Tribunal’s Observations and Judgment

The tribunal, led by SMT DIVA SINGH, Judicial Member, observed that the appeal by the assessee was decided without his presence, a fact evident from the impugned order itself. Further scrutiny into the case revealed that the additions made to the assessment order were confirmed without adequate representation from the assessee, relying on past precedents that lacked direct relevance to the current matter.

The tribunal criticized the First Appellate Authority for its handling of the case, noting the necessity for specific adjudication on jurisdictional grounds raised by the appellant. It was found that the decision-making process and the subsequent order passed were contrary to established legal jurisprudence.

In a pivotal move, the order previously set by the First Appellate Authority was set aside, with instructions to reconsider the appeal afresh. This directive highlighted the importance of granting the assessee a fair chance to present his case, thereby ensuring the principles of justice were upheld. The tribunal also advised the appellant to cooperate fully with the proceedings, cautioning against the misuse of the provided opportunity.

Conclusion

The case of ITA No. 1203/DEL/2022 stands as a testament to the tribunal’s commitment to fairness and just proceedings in the assessment of taxes. By allowing the appeal and remanding the case back for a proper hearing, the ITAT has underscored the critical nature of procedural correctness and the taxpayer’s right to a fair hearing. This judgment is poised to serve as a crucial reference for similar cases in the future, promoting a more equitable tax assessment process.

ITA No. 1203/DEL/2022: Gulshan Kumar vs. ITO – Challenge to the Assessment Order for A.Y. 2012-13 Allowed