This document provides a comprehensive overview of the Income Tax Appellate Tribunal’s final decision regarding the case between Hari Kishan Babbar, Gurgaon and the Income Tax Officer, Ward-35(4), New Delhi, for the assessment year 2012-13. The case number ITA 2560/DEL/2022 was presided over by Judicial Member Shri C.M. Garg.
The case involved an appeal filed by the assessee, Hari Kishan Babbar, against the order dated 24.08.2022 of the CIT(A)-26, New Delhi. The appellant contended that the CIT(A) had dismissed his appeal in limine without proper adjudication on merits and without providing a final opportunity for representation as required under section 250(6) of the Income Tax Act.
The proceedings began with the appellant’s counsel, Ms. Kavita Saini, highlighting the lack of opportunity given to the assessee to present his case, which was dismissed ex parte by the CIT(A). The case references included decisions from the Supreme Court and ITAT Delhi to support the appellant’s claims. The Senior Departmental Representative admitted to the procedural oversight and agreed to a remand for fresh adjudication.
The Judicial Member, Shri C.M. Garg, acknowledged the procedural flaws in the initial handling of the appeal by the CIT(A) and ordered the case to be restored to the file of the CIT(A) for a fresh adjudication on merits after ensuring that the assessee is provided adequate opportunity to be heard.
The final order allowed the appeal for statistical purposes and emphasized the need for a fair hearing process and proper merit-based adjudication in compliance with the legal standards. This case sets a precedent on the importance of following procedural justice in tax appeal matters and serves as a crucial reference for tax professionals and appellants in similar situations.
Final Tribunal Order for Hari Kishan Babbar vs ITO, Ward-35(4), New Delhi, Assessment Year 2012-13
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