Income Tax Appeal ITA 1646/DEL/2022: Sudesh Sachdeva vs. ACIT, Central Circle-15, New Delhi for AY 2017-18 – A Judicial Analysis on Why the Case was Filed

Income Tax Appeal ITA 1646/DEL/2022: Sudesh Sachdeva vs. ACIT, Central Circle-15, New Delhi for AY 2017-18 – A Judicial Analysis on Why the Case was Filed

The case of ITA No. 1646/Del/2022, involving Sudesh Sachdeva, the appellant, against the Assistant Commissioner of Income Tax (ACIT), Central Circle-15, New Delhi, the respondent, is a significant ruling in the realm of Income Tax Appeals. This detailed analysis delves into the intricacies of the case, the appeals made, the judicial members involved, and the ultimate conclusion reached by the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘G’.

Background

The appellant, Sudesh Sachdeva, contested the measures of the income tax department with an ardent appeal against the Commissioner of Income-Tax Appeals (CIT(A))-26, New Delhi’s order dated 29.06.2022 for the assessment year 2017-18. The appeal raised profound questions concerning the principles of natural justice, the right to a proper hearing, and the legitimacy of the assessment order by the assessing officer (AO).

Grounds of Appeal

Several grounds were raised by the appellant, highlighting the essential disputes in the case. The primary concerns revolved around:

• The ex-parte order passed by the CIT(A), lacking adequate participation from the appellant’s side.
• An alleged inability of the respondent to provide a proper opportunity for the appellant to be heard.
• Challenges against the principles of natural justice by the order passed.
• Dispute over the adjudication of the grounds of appeal solely on merit.
• Contention on the assessment order b[…]

  Income Tax Appeal ITA 1646/DEL/2022: Sudesh Sachdeva vs. ACIT, Central Circle-15, New Delhi for AY 2017-18 – A Judicial Analysis on Why the Case was Filed