This appeal involves Virender Garg contesting an order from the Commissioner of Income Tax (Appeals), which was upheld without his presence, leading to an enhanced assessment for the fiscal year 2013-14.
Virender Garg filed his income tax return for the assessment year 2013-14, reporting an income of Rs.5,04,150. Subsequent scrutiny by the Income Tax Officer (ITO) resulted in a revised income determination of Rs.33,88,975, attributing various additions to Garg’s income. After failing to appear before the CIT(A) despite multiple notices, an ex-parte decision was made sustaining these additions and further enhancing the income by an additional Rs.1 lakh.
At the tribunal, the counsel for Garg argued that the CIT(A) failed to provide a proper opportunity for him to be heard, thus violating principles of natural justice. The plea was to remand the case back to the CIT(A) to allow Garg a fair chance to present his case.
The tribunal, acknowledging the need for procedural fairness, decided to set aside the CIT(A)’s decision and remand the case. This decision grants Garg one last opportunity to present his case and substantiate his claims, underlining the tribunal’s commitment to ensuring justice is administered fairly and with due consideration for all parties involved.
The case highlights the tribunal’s role in upholding justice and the importance of allowing taxpayers to substantiate their positions, especially when initial proceedings may have fallen short of procedural standards expected in judicial matters.
ITA 1083/DEL/2020: Virender Garg vs. ITO Ward-34(4), New Delhi
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