This article delves into the case of Bijendra Singh versus the Income Tax Officer, Ward 1(5), Ghaziabad for the assessment year 2010-11, marked by ITA No. 1318/DEL/2020. This case was presided over by Shri Shamim Yahya, Accountant Member, and Shri Anubhav Sharma, Judicial Member, in the Delhi Bench ‘A’ of the Income Tax Appellate Tribunal.
The dispute arises from an assessment order dated 30.04.2019 by the CIT (Appeals), Ghaziabad, against which Bijendra Singh appealed. The core of the dispute revolves around a substantial addition of Rs.37,02,500 deemed as unexplained income by the assessing officer. The addition was based on the purchase of immovable property, which the assessing officer concluded as unexplained due to the lack of proper response to notices and lack of evidence regarding the source of income used for the purchase.
The appellant raised multiple legal arguments challenging both the procedure and the merits of the assessment. Key issues highlighted included the alleged failure to issue a notice under section 143(2) of the Income Tax Act, the absence of opportunity to be heard, and the procedural validity of the assessment made under section 144 read with section 147.
The tribunal noted the appellant’s arguments that there was no evidence of a notice under section 143(2) and acknowledged that the CIT (A) did not address this critical aspect in the dismissal of the appeal. The Tribunal, recognizing the need for a thorough examination, remanded the case back to the CIT (A) to reconsider the issues afresh and provide a comprehensive ruling after giving the appellant an adequate opportunity to be heard.
This case highlights significant procedural safeguards intended to protect taxpayers’ rights during the assessment process. The remand to the CIT (A) underscores the Tribunal’s commitment to ensuring that these rights are not only recognized but also stringently upheld. The final outcome of the remanded appeal will significantly depend on the proper application of legal principles and procedural fairness.
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