This document provides a detailed summary of ITA No. 4984/DEL/2019, where appellant Jai Maa Bhagwati Fruit & Vegetable Co. contested the order of the Income Tax Officer, Ward 36(2), New Delhi, concerning the assessment year 2015-16.
The appellant, a partnership firm dealing in fruits and vegetables, faced internal disputes among partners at the time of the original assessment proceedings. This dispute hindered the provision of necessary documents and details to the Assessing Officer, leading to a best judgment assessment under section 144 of the Income Tax Act, 1961.
The firm’s appeal to the Commissioner of Income Tax (Appeals) was dismissed due to the absence of the required documents, which was a consequence of the ongoing dispute among the partners. The case was brought to the Income Tax Appellate Tribunal with a submission that the internal dispute had been resolved and the necessary documents could now be presented.
The Tribunal acknowledged the circumstances and considered it just to allow a de novo hearing by the Assessing Officer. The case was remanded back to the Assessing Officer with instructions to conduct a fresh assessment, providing the appellant an opportunity to present the required documents and books of accounts.
The Tribunal’s decision emphasizes the importance of providing appellants a fair opportunity to present their case, especially when previous assessments were hindered by extenuating circumstances. This case underscores the role of equitable considerations in the judicial process, ensuring that legal proceedings are not just about adhering to procedural norms but also about achieving substantial justice.
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