On June 21, 2023, the Income Tax Appellate Tribunal of Delhi issued a crucial ruling in ITA 2366/DEL/2022, concerning Shakeel Ahmad, a small-time trader from Sambhal, Uttar Pradesh. The case, presided over by Judicial Member Sh. Anubhav Sharma and Accountant Member Sh. Anil Chaturvedi, highlights significant procedural oversights by the National Faceless Appeal Centre (NFAC).
Shakeel Ahmad, represented by Shri P. K. Rastogi, CA, contested the decisions made without proper notices and his inability to respond due to lack of computer literacy and absence of proper banking facilities in his locality. His main business involves trading in raw meat and animal horns, operating in areas with minimal infrastructure.
The tribunal recognized the need for leniency in procedural conduct, especially for small-town traders like Ahmad who lack access to digital tools. The judges criticized the NFAC’s failure to consider Ahmad’s situation, emphasizing the importance of providing a fair hearing and the opportunity to present one’s case adequately. The judgment also pointed out the failure to receive a report from the Assessing Officer, which significantly impacted the fairness of the proceedings.
The final ruling restored the issues to NFAC for reconsideration, mandating a fresh examination of the case with proper representation for Ahmad. This case serves as a critical reminder of the judiciary’s role in ensuring justice and equity in administrative proceedings, particularly for individuals disadvantaged by the digital divide.
This ruling not only underscores the challenges faced by individuals in remote and rural areas but also sets a precedent for how cases involving less digitally literate citizens should be handled, ensuring that justice is accessible to all, irrespective of their socio-economic status or educational background.
Appeal for Natural Justice in ITA 2366/DEL/2022 Following Inadequate Representation
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