Abhishek Kumar filed an appeal under ITA No. 1035/DEL/2019 against the Income Tax Officer, Ward-1(3), Gurgaon, challenging the validity of an exparte assessment order for the assessment year 2009-10.
The appeal was prompted by the Income Tax Department’s failure to provide adequate notice as required under Section 143(2) of the Income Tax Act, 1961, leading to an assessment order dated 05.12.2011, which Kumar argued was void-ab-initio.
During the hearing, Kumar’s representatives argued that the assessment order was not only procedurally flawed but also substantively incorrect. They pointed out several discrepancies in the assessment, including wrongful disallowances and incorrect factual findings.
The Tribunal, presided over by Shri H.S. Sidhu, Judicial Member, found merit in the appellant’s claims. The Tribunal criticized the lower authorities for their failure to follow proper legal procedures and for not adequately addressing the appellant’s claims during the appellate proceedings.
The Tribunal set aside the contentious grounds of the appeal to the Assessing Officer for a fresh adjudication. It directed the Assessing Officer to thoroughly investigate the issues and ensure that all evidence presented by Kumar is considered without undue delay.
This case highlights the critical importance of adherence to procedural norms and the rights of taxpayers to a fair hearing. It serves as a precedent for similar cases where procedural lapses can lead to the nullification of assessment orders.
The decision also reinforces the need for the Assessing Officers to engage thoroughly with the evidence presented, ensuring that assessments are not only fair but also transparent and based on accurate information.
Abhishek Kumar’s Appeal Against Void Assessment Order for AY 2009-10
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