Case Number: ITA 5888/DEL/2019
Appellant: Deepak Manchanda, New Delhi
Respondent: ITO WARD – 41(4), New Delhi
Assessment Year: 2014-15
Case Filed On: 2019-07-05
Order Type: Final Tribunal Order
Date of Order: 2021-11-08
Pronounced On: 2021-11-08
Summary:
The case of Deepak Manchanda vs ITO, New Delhi pertains to a tax dispute for the assessment year 2014-15. The appellant, Deepak Manchanda, contested the tax demand raised by the Income Tax Officer (ITO), Ward-41(4), New Delhi. The case was subsequently brought before the Income Tax Appellate Tribunal (ITAT) for resolution.
Background:
Deepak Manchanda, residing at B-4/230, Sector-7, Rohini, Delhi, filed an appeal against the order of the Commissioner of Income Tax (Appeals)-34, New Delhi, dated 26th April 2019. The primary issue was the tax demand raised by the ITO for the assessment year 2014-15, which the appellant sought to dispute through the legal process.
Grounds of Appeal:
Tribunal Proceedings:
During the virtual hearing, the appellant was represented by Shri Sanjay Issar, CA, while the respondent was represented by Shri Om Prakash, Senior Departmental Representative (Sr. DR). The tribunal decided to proceed based on the available records and after hearing the submissions from both parties.
The appellant had requested the tribunal to consider the additional evidence that was not adequately reviewed by the Assessing Officer (AO) during the remand proceedings. The appellant claimed that notices were not received, resulting in non-compliance during the original assessment and remand proceedings. The appellant requested the tribunal to remand the case back to the AO for a fresh adjudication.
Tribunal’s Decision:
The tribunal acknowledged the appellant’s arguments and the failure of the AO to properly consider the additional evidence. The tribunal concluded that in the interest of justice, the matter should be remanded back to the AO for a fresh examination of the evidence and to provide the appellant with a fair opportunity to substantiate the case.
Conclusion:
In conclusion, the tribunal allowed the appeal for statistical purposes and remanded the case back to the AO. The AO was directed to grant the appellant an opportunity to present the evidence and to adjudicate the matter as per the law. The appellant was also directed to cooperate with the proceedings without seeking unnecessary adjournments.
Order Pronouncement:
Order was pronounced in the open court on 8th November 2021, following the virtual hearing.
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(R.K. PANDA)
ACCOUNTANT MEMBER
Deepak Manchanda vs ITO, New Delhi – Tax Dispute for Assessment Year 2014-15
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