Case Number: ITA 5200/DEL/2019
Appellant: Shyam Sunder Saini, New Delhi
Respondent: ITO Ward 44(5), New Delhi
Assessment Year: 2013-14
Order Type: Final Tribunal Order
Date of Order: October 13, 2021
Case Filed on: June 6, 2019
Pronounced on: October 13, 2021
The case revolves around the ex parte order of the CIT(A) which sustained various additions and disallowances made by the AO amounting to Rs.24,58,631 due to the non-appearance of the appellant. Shyam Sunder Saini, the proprietor of M/s Shyam Motors, faced these adjustments after discrepancies were noted in his financial declarations and transactions during the assessment year 2013-14.
The Tribunal noted that the assessee had failed to appear before the CIT(A), leading to an ex parte decision. Upon appeal to the Tribunal, it was argued that the assessee should be granted another opportunity to present his case. The Tribunal, considering the principles of natural justice and fairness, restored the matter to the file of the CIT(A) with instructions for a thorough re-examination of the case, thereby allowing the appeal for statistical purposes.
This case underscores the importance of adhering to procedural norms and the implications of non-appearance at critical hearings. It also highlights the Tribunal’s role in ensuring that justice is served by providing appellants a fair chance to substantiate their claims, thus reinforcing the integrity of the judicial process in tax disputes.
ITA 5200/DEL/2019: Challenge to Ex Parte Order and Case Restoration
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