This case study reviews the appeal by Santosh Aggarwal against an ex parte decision made by CIT(A)-37 for the assessment year 2011-12, raising concerns about the denial of a fair hearing.
The appeal challenges the order dated November 18, 2019, where Santosh Aggarwal was assessed based on information suggesting undeclared income from bond purchases. The initial assessments were made in absence of any taxpayer response, leading to a best judgment assessment by the Assessing Officer.
At the Tribunal, no appearance was made on behalf of Santosh Aggarwal, similar to earlier phases of the appeal. This pattern prompted Judicial Member Shri Kul Bharat to remand the case back to CIT(A), emphasizing the need for a fair hearing and an opportunity for the appellant to present his case.
The decision to remand the case highlights the Tribunal’s commitment to ensuring justice and adherence to principles of natural justice. This action reflects the judicial system’s responsiveness to potential oversights in procedural fairness.
The Tribunal’s decision to allow the appeal for statistical purposes and remand the case for a re-hearing serves as a significant precedent on the importance of providing a proper hearing before making any judicial assessments. This case underscores the necessity of participatory justice, particularly in tax litigation.
Case Review: ITA 983/DEL/2020 – Challenge Against Ex Parte Order
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