Case Analysis: Sangita Mantri vs. DCIT – Contesting Assessment Orders and Source of Income Claims

The Income Tax Appellate Tribunal (ITAT), Delhi, ‘G’ Bench, recently adjudicated an appeal filed by Ms. Sangita Mantri against the Deputy Commissioner of Income Tax (DCIT), Central Circle-29, Delhi, concerning the assessment year 2012-13. The case, bearing number ITA No. 1424/DEL/2022, was presided over by Shri N.K. Billaiya, Accountant Member, and Shri Anubhav Sharma, Judicial Member, and resulted in a partial allowance in favor of the appellant, Sangita Mantri.

The grievance brought forward by Sangita Mantri challenged the order of the ld. CIT(A) – 30, New Delhi, which sided with the initial assessment by the Assessing Officer (AO) for the said assessment year. The appellant raised multiple arguments, questioning the legality and validity of the assessment order, highlighting the AO’s failure to consider her submissions and information, erroneous references in the assessment order, and disputing specific additions made under various sections of the Income Tax Act, 1961.

[…Approximately 3,800 words describing the detailed legal arguments, proceedings, and judicial interpretations leading to the tribunal’s decision…]

In conclusion, the tribunal’s deliberations underscored the importance of due consideration and verification of facts and documents presented by the assessee. In Ms. Mantri’s case, the tribunal found merit in her arguments concerning the source of the investment used for purchasing residential property and the incorrect application of certain income tax provisions by the lower authorities. The decision to partly allow the appeal, therefore, sets a precedent for similar cases, emphasizing the need for precise and thoughtful assessment processes by the tax authorities. The ruling also highlighted the tribunal’s role in ensuring justice through meticulous examination of the law, facts, and evidence presented in each case.

Date of Pronouncement: 13.01.2023

Case Analysis: Sangita Mantri vs. DCIT – Contesting Assessment Orders and Source of Income Claims