Date of Order: September 30, 2021
The appellant, Preeti Goel, challenged the decision of the National Faceless Appeal Centre (NFAC) which confirmed an addition of Rs.1,461,500 to her income for the Assessment Year 2012-13. This addition was originally made by the Income Tax Officer (ITO) based on the alleged unexplained cash deposit in her bank account.
The appeal was heard by Sh. N. K. Billaiya, Accountant Member of the ITAT, Delhi Bench through video conferencing. The key issue was the lack of proper notification by NFAC before confirming the addition made by the ITO.
The tribunal found that the NFAC failed to issue any notice to the appellant, thereby violating her rights to a fair hearing. Consequently, the tribunal restored the issue back to the NFACE for re-examination. The appeal was allowed for statistical purposes.
This case highlights the critical need for adherence to procedural justice in tax assessments, ensuring that taxpayers are given a fair opportunity to present their case.
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform