This document provides a detailed analysis of the Income Tax Appellate Tribunal’s final decision on the case between Ranjana Sharma, Faridabad and ITO, Ward-2(2), Faridabad, concerning the assessment year 2012-13. The case number is ITA 2565/DEL/2022, presided over by Judicial Member Shri C.M. Garg.
The appeal filed by the assessee, Ranjana Sharma, challenged the order dated 25.08.2022, passed by the National Faceless Appeal Centre (NFAC), Delhi. The case was filed on 2022-10-19, and the final order was pronounced on 2022-12-12. The main issue in this case was the alleged lack of adequate opportunity of being heard provided to the assessee by both the Assessing Officer (AO) and the Commissioner of Income Tax (Appeals) [CIT(A)].
During the hearing on 12.12.2022, the assessee, represented by Shri Ramesh Goyal, CA, contended that neither the AO nor the CIT(A) had provided adequate opportunities for presenting the case. The assessee requested the Tribunal to afford one final opportunity to explain her case before the authorities.
The Senior Departmental Representative (DR), Shri Om Prakash, admitted that the Department had no serious objections to restoring the matter to the AO for a de novo assessment, provided the assessee was given another chance to be heard.
Upon careful consideration of the rival submissions and a review of the orders passed by the AO and CIT(A), the Tribunal concluded that the assessee had indeed not been provided sufficient opportunity of being heard. The Tribunal emphasized the importance of ensuring fair hearings to uphold the principles of natural justice.
The Tribunal’s final judgment stated that the appeal filed by the assessee was allowed for statistical purposes only. The Tribunal directed the AO to frame the assessment de novo, ensuring that the assessee was given a fair chance to present her case.
Order pronounced in the open court on 12th December, 2022.
(C.M. GARG)
JUDICIAL MEMBER
This case highlights the critical aspect of procedural fairness in tax assessments. The Tribunal’s decision underscores the necessity for tax authorities to provide adequate opportunities for assessees to present their cases. Ensuring fair hearings is essential to maintain the integrity of the judicial process and uphold the principles of natural justice.
The Income Tax Appellate Tribunal’s decision in the case of Ranjana Sharma, Faridabad vs ITO, Ward-2(2), Faridabad, serves as a reminder of the importance of procedural fairness in tax proceedings. By setting aside the impugned order and directing a fresh assessment, the Tribunal ensured that the assessee would be given a fair opportunity to present her case. This judgment reinforces the commitment to upholding the principles of natural justice in the judicial process.
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