This case discusses an appeal filed by Murti Devi against an order from the Income Tax Appellate Tribunal, Delhi Bench ‘E’ concerning an assessment year of 2014-15. The appeal addresses issues related to unexplained cash credits amounting to Rs. 80,00,000.
Murti Devi, residing in Sector-22, Noida, faced a critical examination from the ITO, Ward-1(4), Ghaziabad, which led to the addition of a significant amount as unexplained cash credit under Section 68 of the Income Tax Act.
The appellant contended that the assessment order was not duly served, causing delays in the filing of the appeal. The Commissioner of Income Tax (Appeals) dismissed the appeal initially due to these procedural delays without condoning the short delay.
The Tribunal, led by members Shri Saktijit Dey and Shri Anadee Nath Misshra, highlighted the need for a non-hyper technical approach, especially given the short duration of the delay. They set aside the order of the CIT(A) and remanded the case for a decision on merits, emphasizing the necessity of reasonable opportunity of being heard.
This case underscores the importance of fair hearing and proper service of assessment orders. It also stresses on the Tribunal’s role in ensuring justice by addressing even minor procedural discrepancies. The decision to remand the case opens a pathway for reassessment based on substantial merits rather than procedural technicalities.
Order pronounced on June 24, 2022, restoring rights and enforcing proper judicial review.
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