Case Number: ITA No. 795/DEL/2020
Assessment Year: 2014-15
Appellant: Raj Kumar Singhal, New Delhi
Respondent: ITO, Ward-44(2), New Delhi
This case involves an appeal by Raj Kumar Singhal against the order of the Commissioner of Income Tax Appeals (CIT(A)) related to the assessment year 2014-15. The primary grievances include the addition of Rs.1,54,33,330 for alleged ingenuine sundry creditors, an estimated addition of Rs.7,30,212 for estimated net profit, and the disallowance of a deduction claimed under Section 80C amounting to Rs.1,15,000.
The tribunal, noting the absence of both parties at the hearing, proceeded ex-parte. The case highlights the procedural requirement for the CIT(A) to address the appeals on merits even in cases of non-prosecution by the appellant, as per Section 250(6) of the Income Tax Act. The matter was restored to the CIT(A) for a fresh adjudication on merits, emphasizing the need for a substantive review rather than dismissal due to non-appearance.
The tribunal’s decision underscores the importance of adjudicative authorities addressing the substantive issues raised in appeals and providing a reasoned decision as mandated by law. This approach ensures that all parties receive a fair hearing on merits, regardless of their physical presence at the hearings.
Presiding Members:
Significant Dates:
The decision serves as a vital reminder of the procedural safeguards intended to protect the rights of taxpayers in judicial proceedings.
Case Review: Raj Kumar Singhal vs ITO, Ward-44(2), ITA No. 795/DEL/2020
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