Case Number: ITA 1250/DEL/2019
Filing Date: 2019-02-15
Order Date: 2019-07-31
Appellant: Chander Yadav, resident of Village Sarfabad, Noida
Respondent: Income Tax Officer (ITO), Noida
The case involves an appeal by Chander Yadav against an order from CIT(A)-1, Noida dated 28th September 2018 for the assessment year 2011-12. The initial assessment, conducted ex parte, resulted in significant tax additions to Yadav’s declared income, escalating the total to Rs. 20,93,870 from a declared Rs. 1,56,730.
The case was selected for scrutiny due to discrepancies in income declarations. Despite multiple notices, Yadav failed to comply, leading to an ex parte assessment under section 144 of the Income Tax Act. The CIT(A) upheld this decision due to no appearance from Yadav or his representatives.
Aggrieved by the CIT(A)’s decision, Yadav appealed to the Income Tax Appellate Tribunal, Delhi Bench SMC, under the stewardship of Shri R.K. Panda, Accountant Member. The hearing took place on 30th July 2019, and a decision was rendered the following day.
The Tribunal acknowledged that both the initial assessment and the first appeal were handled without Yadav’s participation. Emphasizing fairness, the Tribunal remanded the case back to the assessing officer, giving Yadav one last opportunity to present his case. The decision, while allowing the appeal for statistical purposes, tasked Yadav with substantiating his claims or face a final assessment based on available records.
The case underscores the importance of taxpayer compliance in assessment proceedings and the judiciary’s effort to ensure justice even in instances of non-compliance. This judgment highlights procedural fairness and the role of judicial oversight in tax disputes.
Date of Pronouncement: 31st July 2019
Tax Dispute for Assessment Year 2011-12: Chander Yadav vs ITO, Noida
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform