This document provides an in-depth analysis of the ITAT case involving Nadeem Husan against the Income Tax Officer, Ward-48(3), New Delhi for the assessment year 2010-11, under ITA No. 1050/DEL/2019.
Nadeem Husan, the appellant, faced an ex parte assessment order from the Assessing Officer, which was contested due to alleged insufficient opportunity and consideration of evidence. The case was appealed up to the learned Commissioner of Income-tax (Appeals)-16, New Delhi, resulting in a continued dispute.
The appellant raised several critical issues including the non-consideration of evidence, improper application of section 68 of the Income Tax Act, and the arbitrary and unreasonable nature of the CIT(A)’s decision. The primary contention revolved around an addition of Rs. 19,01,908/- labeled as unexplained cash deposit, which the appellant asserted was fully accounted for through sales outside Delhi.
During the hearing, the appellant’s counsel argued for the restoration of the assessment order back to the Assessing Officer for re-evaluation, citing principles of natural justice. The Departmental Representative opposed this, supporting the standing orders.
The Tribunal, under the judicial membership of Shri Kul Bharat, acknowledged the procedural lapses in the original assessment. Subsequently, the case was remanded back to the Assessing Officer with instructions to conduct a fresh assessment, granting the appellant an opportunity to substantiate his claims with adequate evidence.
The restoration of the case to the Assessing Officer emphasizes the importance of fairness and thoroughness in judicial processes, ensuring that all evidences are adequately considered. This decision not only impacts Nadeem Husan but also sets a precedent for handling similar cases in the future.
Detailed Analysis of Nadeem Husan vs. ITO, Ward-48(3), New Delhi for AY 2010-11
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