Date Filed: February 18, 2019
Assessment Year: 2010-11
Order Type: Final Tribunal Order
Date of Order: January 28, 2020
Pronounced On: January 16, 2020
The appeal by Siksha Wati challenges the ex-parte decision made by the CIT(A) in Ghaziabad regarding her tax assessments for the year 2010-11. This appeal emphasizes procedural fairness and proper assessment of evidence.
The core issue in the appeal was the CIT(A)’s decision to dismiss the appeal ex-parte, citing insufficient engagement by the appellant, Siksha Wati, which she contested as unjust due to a lack of reasonable opportunity to present her case.
The Income Tax Appellate Tribunal (ITAT) reviewed the procedures followed by the CIT(A) and determined that the dismissal for non-prosecution without adequately considering the appellant’s submissions or providing sufficient opportunity for representation was improper. The ITAT highlighted the necessity for CIT(A) to substantively address the issues raised in an appeal rather than relying solely on procedural technicalities.
The ITAT set aside the CIT(A)’s decision and remanded the case back to the CIT(A) with instructions to reexamine the issues afresh and provide Siksha Wati with a fair hearing. This decision underscores the importance of procedural justice in the tax appeal process and ensures that taxpayers are given a fair opportunity to contest their assessments.
Appeal Hearing Process Challenge: ITA 1348/DEL/2019 – Siksha Wati vs. ITO Ward 2(3), Ghaziabad
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