Case Number: ITA 1479/DEL/2020
Appellant: ITO Ward-2(1), Ghaziabad
Respondent: Uma Devi, Ghaziabad
Assessment Year: 2009-10
Case Filed On: 2020-08-07
Order Type: Final Tribunal Order
Date of Order: 2022-08-12
Date Pronounced: 2022-08-12
The present article elaborates on the Income Tax Appeal No. ITA 1479/DEL/2020, filed by the Income Tax Officer (ITO) Ward-2(1), Ghaziabad against Uma Devi for the assessment year 2009-10. The case primarily revolves around a jurisdictional challenge, resulting in a remand for fresh adjudication.
The appeal was filed by the revenue against the order passed by the Commissioner of Income Tax (Appeals)-I, Noida [‘CIT(A)’ in short] dated 28.09.2018. The order of the CIT(A) was challenged on the grounds of jurisdiction.
During the hearing, the learned Departmental Representative (DR) submitted that the CIT(A), Noida did not exercise jurisdiction over the cases of Ghaziabad. It was argued that the appeals should have been adjudicated by the CIT(A) who has the appropriate jurisdiction as per the jurisdictional order of the Central Board of Direct Taxes (CBDT).
Due to this jurisdictional issue, the matters were remanded back to the file of the CIT(A), Ghaziabad to adjudicate the matter afresh in accordance with the provisions of the Income Tax Act.
Upon review, the tribunal found that the first appellate order was passed ex-parte and it was not clear whether the notice sent for the hearing was actually served upon the assessee. It was also noted that the notice sent by the CIT(A) was returned by the postal authorities on the grounds that the address of service was incomplete. This led to the conclusion that the first appellate order had been passed without giving any effective opportunity to the assessee.
Given the circumstances and the facts available, the tribunal decided to set aside the order of the CIT(A) and revive the first appellate proceedings before the CIT(A), Ghaziabad for fresh adjudication. This was to ensure that proper opportunity of being heard was given to the assessee and that the jurisdictional challenge was appropriately addressed.
The ITA 1479/DEL/2020 case highlights the importance of proper jurisdiction in tax adjudication. It underscores the necessity for appellate authorities to verify and adhere to jurisdictional boundaries as defined by the CBDT. The remand for fresh adjudication ensures that the assessee is provided with a fair opportunity to present their case and that the proceedings are conducted in accordance with the law.
With the case being remanded back to the CIT(A), Ghaziabad, it is expected that the matter will be revisited with due consideration to the jurisdictional aspects and the proper service of notices. The fresh adjudication will likely involve a detailed examination of the facts and circumstances of the case, ensuring that the principles of natural justice are upheld.
The outcome of the fresh proceedings will be crucial in setting a precedent for similar cases where jurisdictional challenges are raised. It will also provide clarity on the procedural requirements for the service of notices and the conduct of ex-parte proceedings.
For taxpayers, the ITA 1479/DEL/2020 case serves as a reminder of the importance of ensuring that their cases are handled by the appropriate jurisdictional authorities. It also highlights the need for vigilance in receiving and responding to notices from tax authorities. Taxpayers should ensure that their address details are correctly updated in the records to avoid issues related to non-service of notices.
Overall, this case reinforces the importance of jurisdictional compliance and the need for tax authorities to adhere strictly to procedural norms to ensure fair and just adjudication of tax disputes.
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