The Income Tax Appellate Tribunal’s handling of ITA No. 28/DEL/2023 represents a noteworthy examination of procedural errors and the impact of multiple assessments on the same taxpayer for the same assessment year, offering a critical insight into the intricacies of tax law enforcement in India.
Mohammad Saleem, a less literate individual running a government ration shop, found himself embroiled in a legal battle against the Income Tax Office, Ward 63(3), New Delhi, concerning the assessment year 2011-2012. The crux of the dispute lay in the handling of multiple assessments and a delayed appeal triggered by the appellant’s lack of access to electronic communications.
Filed on January 3, 2023, the appeal challenges the decisions stemming from an order by the Learned National Faceless Assessment Center (NFAC) dated April 27, 2022. The Tribunal scrutinized the justification for the delay in filing the appeal, ultimately condoning the 191-day delay due to the assessee’s circumstances, including his limited literacy and access to technology.
The Tribunal, led by Judicial Member Shri Chandra Mohan Garg and Accountant Member Shri Pradip Kumar Kedia, delivered a decisive ruling that not only condoned the delay but also quashed the subsequent assessment orders. The decision was influenced heavily by the acknowledgment that the assessee had already been assessed for the same year, rendering the later assessments redundant and legally unsound.
This judgment serves as a crucial precedent for the treatment of similar cases where taxpayers face multiple assessments for the same period. It underscores the necessity for tax authorities to maintain a clear and coherent approach to assessment proceedings and respect for the procedural rights of the taxpayer.
The case of Mohammad Saleem vs. ITO Ward 63(3) is a landmark in ensuring justice for taxpayers facing procedural discrepancies. It highlights the importance of judicial oversight in maintaining the integrity of tax administration processes and safeguarding taxpayer rights against bureaucratic oversights.
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