Appeal in Case No ITA 1546/DEL/2022 Against Ex Parte Orders in Income Tax Assessment for AY 2012-13

Introduction

This comprehensive analysis delves into the appeal case ITA 1546/DEL/2022, where the appellant, Rahish Pal Singh (represented posthumously through legal heir Premlata) of Gautambudh Nagar, challenged the income tax assessment orders for the assessment year 2012-13. The appeal was directed against ex parte orders by the Income Tax Officer (ITO), Ward 3(2), Gautambudh Nagar, underscoring a significant legal proceeding in the realm of tax litigation.

Background of the Case

The case began with the assessment orders passed by the ITO, which were not in favor of the assessee, Rahish Pal Singh. The lack of a proper opportunity for the appellant to present their case led to the filing of the appeal. The assessment year in question was 2012-13, highlighting a dispute that spans over a decade, thus reflecting the complexities and the prolonged nature of tax litigation cases.

The Appeal Filing

The appeal was filed against the ex parte orders of the Commissioner of Income Tax (Appeals) – NFAC, Delhi dated 27.04.2022. It was argued that the appellant was not given a fair opportunity to be heard, which is a fundamental right in any legal proceeding. The legal heir, Premlata, took up the mantle to challenge the orders on behalf of Rahish Pal Singh, showcasing the impact of legal issues beyond the lifetime of the parties involved.

Proceedings and Arguments

During the proceedings, the Senior Departmental Representative (Sr. DR) fairly conceded that the department had no serious objection if the matter was restored to the file of the Assessing Officer (AO) for a fresh re-assessment. This stance indicates a collaborative approach towards achieving justice and ensuring due process.

Final Judgment and Implications

The tribunal, led by Shri Chandra Mohan Garg, Judicial Member, allowed the appeal for statistical purposes and ordered the matter to be restored to the file of the AO for a fresh framing of the reassessment order under sections 147/143(3) of the Income Tax Act, 1961. This outcome not only highlighted the importance of due process in legal proceedings but also set a precedent for cases involving ex parte orders in tax assessments.

Conclusion

The case of ITA 1546/DEL/2022 serves as a pivotal example of the judicial system’s capability to rectify processes wherein parties are not given a fair hearing. It underscores the significance of transparency and fairness in the assessment and appeal process in tax disputes, ensuring that justice prevails.