This article delves into the appeal filed by Davinder, a resident of Panipat, against the orders of the National Faceless Appeal Centre (NFAC) for the assessment year 2017-18. The complexities of the case, including the procedural aspects and the substantive issues raised, are discussed in depth.
Davinder, described as a humble rural agriculturist with no formal educational qualifications, faced an assessment order under section 143(1) of the Income Tax Act, 1961. The main contention revolves around the delay in filing an appeal and the subsequent procedural dismissals without substantial examination of the merits.
The case highlights critical procedural challenges encountered by the appellant, including the rejection of the appeal by the CIT(A) on the grounds of delay, which was contested based on the lack of educational background and awareness of the appellant.
The legal arguments focus on the principles of natural justice, particularly the right to a fair hearing and the opportunity to rectify the return under section 154 of the Act. The tribunal’s decision to remand the case back to the assessing officer underscores the importance of procedural fairness in tax assessments.
The implications for tax jurisprudence include the acknowledgment of socio-economic factors in procedural delays and the emphasis on ensuring that substantive justice is not overshadowed by procedural technicalities. The tribunal’s approach serves as a precedent for similar cases where appellants face systemic barriers.
The case of Davinder vs ITO, Ward-4, Panipat illustrates the critical role of appellate tribunals in protecting taxpayer rights against administrative oversights and in fostering a fair tax administration system.
Davinder vs ITO, Ward-4, Panipat: Appeal Analysis for Assessment Year 2017-18
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