This legal case involves an appeal filed by Sanjay Kumar Agarwal against the order of the CIT(A)-3, New Delhi dated February 17, 2021, pertaining to the assessment year 2013-14. The case was heard by the Income Tax Appellate Tribunal, Delhi Bench ‘H’.
The appellant, Sanjay Kumar Agarwal, challenged the additions made by the Assessing Officer which were upheld by the CIT(A). The grounds of the appeal were similar to those filed for other assessment years from 2010-11 to 2015-16, indicating a pattern in the grievances related to tax assessments over these years.
The hearing took place on August 10, 2022, with a final decision pronounced on the same day. Due to COVID-19 restrictions, earlier proceedings were conducted ex-parte, leading to a lack of representation for Mr. Agarwal. Recognizing the procedural lapses due to these restrictions, the Tribunal, consisting of Sh. N. K. Billaiya, Accountant Member, and Sh. Anubhav Sharma, Judicial Member, decided to restore the appeal to the CIT(A) for a fresh assessment.
The decision emphasizes the need for a fair trial and adequate representation, directing the CIT(A) to re-evaluate the case with all due considerations. This restoration aligns with earlier decisions on related appeals, ensuring consistency in the judicial approach.
The Tribunal’s directive to revisit the case affirms the judicial system’s commitment to fairness and justice, particularly under extraordinary circumstances like a pandemic. It highlights the importance of proper representation and a thorough examination of the facts before reaching a final decision.
Appeal Against CIT(A) Order for Sanjay Kumar Agarwal for the Assessment Year 2013-14
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