This tribunal case features an appeal by Shri Naveen Kumar, proprietor of M/s K.S. Handloom Industries, against the Income Tax Officer, Ward-3, Panipat, concerning the assessment year 2010-11. The appeal addresses the procedural aspects of tax assessment and the rights of an assessee during such proceedings.
The case originated from an ex-parte order passed by the CIT (Appeals), Karnal, which was challenged by the assessee. The main contention was the non-participation of the assessee in the appeal proceedings due to serious personal circumstances, specifically his daughter’s health condition, as she was undergoing chemotherapy.
During the tribunal hearings, the counsel for the assessee highlighted the personal hardships that prevented the assessee from participating in the earlier proceedings. The Departmental Representative acknowledged these circumstances and agreed to a re-hearing of the case.
The Tribunal, acknowledging the importance of due process and the right to be heard, decided to remand the case back to the CIT (Appeals). The decision was aimed at ensuring that the issues are decided on their merits after providing the assessee an adequate opportunity to present his case.
The order highlights the tribunal’s commitment to procedural fairness and the importance of allowing taxpayers to present their case, especially in light of compelling personal circumstances. This case sets a precedent for how tribunals might approach similar situations where procedural anomalies could impede justice.
The tribunal’s decision, pronounced on December 23, 2021, allows for the reassessment of the case based on its merits, thus emphasizing the judiciary’s role in upholding the principles of natural justice and equity in tax proceedings.
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