Date of Judgment: December 21, 2022
The case of Tirlok Chand Sharma vs. ITO Ward-72(1), Delhi revolves around the appeal against the ex parte order issued by the NFAC, Delhi, on June 29, 2022, concerning the assessment year 2012-13. The appeal, identified by case number ITA No. 2028/DEL/2022, was brought before the Income Tax Appellate Tribunal Delhi Bench ‘SMC’.
The appellant, Tirlok Chand Sharma, represented by advocates Shri Sitis Goel and Shri Sanjay Kumar Jain, contested the lack of procedural fairness in his tax assessment. The primary contention was the insufficient opportunity given to present his case, which led to an ex parte decision by the earlier authorities.
The hearing, conducted on December 21, 2022, saw arguments from both sides. Shri Om Parkash, representing the Revenue, had no serious objection to revisiting the case. The tribunal, presided over by Judicial Member Shri Chandra Mohan Garg, acknowledged the merits of Sharma’s arguments, emphasizing the need for a fair hearing.
The tribunal’s decision was to set aside the impugned order of the CIT(A) and restore the case to the file of the AO. It directed that the assessment should be framed de novo, allowing the appellant another opportunity to be heard adequately, which reflects a significant acknowledgment of the principles of natural justice within the judicial process.
The decision to allow the appeal for statistical purposes only underscores the tribunal’s approach to ensuring that justice is not only done but is seen to be done, particularly in cases where procedural lapses could impact the outcome. This case sets a precedent for how similar cases should be handled, ensuring that all parties have adequate opportunities to present their cases effectively.
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