This article explores the Income Tax Appellate Tribunal (ITAT) Delhi Bench’s handling of an appeal filed by Naresh Kumar Chhokar, a resident of Ghaziabad, against decisions made by the Income Tax Officer, Ward 3(4), Gurgaon for the Assessment Year 2010-11.
Naresh Kumar Chhokar faced scrutiny over unexplained cash deposits and credit card payments totaling over Rs. 28 lakhs. The Assessing Officer (AO) and CIT(A) both made ex parte decisions due to non-compliance by the appellant, leading to significant additions to his taxable income.
The case saw multiple rounds of legal proceedings, including dismissals and recalls, highlighting the challenges of compliance and documentation in tax assessments. The tribunal’s decision to remand the case back to the AO emphasizes the importance of thorough review and fair hearing in tax disputes.
The ITAT decided to remand the case back to the AO, granting Chhokar one final opportunity to present his case. This decision reflects the tribunal’s intent to ensure justice by allowing substantive examination of the facts before finalizing the tax liability.
The resolution of this case underlines the critical role of compliance and the need for taxpayers to maintain adequate documentation of their financial transactions. It also illustrates the tribunal’s approach to handling cases with significant discrepancies and the procedural aspects of tax law.
Tax Dispute Review: Naresh Kumar Chhokar’s Appeal for A.Y. 2010-11 in ITA 959/DEL/2019
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