ITA 1350/DEL/2020 involves Manju Agarwal, an individual taxpayer, who appealed against an ex parte order by CIT(A). This appeal was due to her inability to participate in hearings because of severe health complications, specifically cancer treatment, which disrupted her ability to manage legal affairs.
The case details the assessment year 2014-15 for Manju Agarwal where the return filed showed an income of Rs. 6,09,430. However, the assessment concluded at a much higher figure, prompting legal proceedings that led to an ex parte decision due to her non-appearance at hearings.
The case highlights critical issues regarding taxpayer rights and the impact of personal circumstances on legal responsibilities. The appeal focuses on the importance of proper notice and the right to a fair hearing, especially when the appellant faces significant health challenges.
The Tribunal acknowledged the serious health issues faced by the appellant and the procedural errors related to notice delivery, leading to the setting aside of the CIT(A)’s decision and remanding the case for a fair hearing.
This decision underscores the judiciary’s recognition of humane considerations within legal processes and the importance of ensuring justice is accessible even in challenging personal circumstances.
The case of ITA 1350/DEL/2020 is a pivotal example of the balance between procedural justice and substantial justice, providing a significant precedent for similar cases where personal health significantly impacts legal proceedings.
ITA 1350/DEL/2020: Manju Agarwal vs ITO Ward 70(1) – Review of Ex Parte Order Due to Health Issues
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