Case Number: ITA 673/DEL/2019
Appellant: Dharam Vir Singh, D-471, Ashram Road, Nand Gram, Ghaziabad
Respondent: ITO, Ward-1(2), Ghaziabad
Assessment Year: 2008-09
Result: Remanded for Fresh Adjudication
Case Filed On: 2019-01-31
Order Type: Final Tribunal Order
Date of Order: 2019-07-03
Pronounced On: 2019-07-03
Dharam Vir Singh, the appellant, filed an appeal against the Income Tax Officer, Ward-1(2), Ghaziabad, for the assessment year 2008-09. The appellant’s primary contention was his inability to properly understand the notices issued by the tax authorities due to low literacy, which resulted in his non-appearance and failure to present relevant documents before the Commissioner of Income Tax (Appeals) [CIT(A)].
The appellant was represented by Sh. Anuj Jain, C.A., while the respondent was represented by Sh. S.L. Anuragi, Sr. DR. During the hearing, the appellant’s representative argued that the appellant’s low literacy level prevented him from understanding the notices properly, leading to his non-appearance before the CIT(A). The representative pleaded for an opportunity to present all relevant documents before the authorities if given another chance. The respondent’s representative, Sh. S.L. Anuragi, Sr. DR, conceded to the proposal.
The Income Tax Appellate Tribunal (ITAT), comprising Shri H.S. Sidhu, Judicial Member, and Shri B.R.R. Kumar, Accountant Member, considered the arguments presented. The tribunal acknowledged that the interest of justice would be best served by providing the appellant another opportunity to present his case. The tribunal noted that no prejudice would be caused to the Revenue by remanding the case back to the CIT(A) for adjudication on merits.
The tribunal directed the CIT(A) to take into consideration the material and evidence provided by the appellant and to call for a remand report if deemed necessary, as per the provisions of the law. The tribunal also directed the appellant to avoid seeking unnecessary adjournments and to comply with all notices issued by the Revenue, furnishing all relevant details for the completion of the appellate proceedings.
In conclusion, the ITAT allowed the appeal for statistical purposes and remanded the case back to the CIT(A) for fresh adjudication on merits. The tribunal’s order emphasized the importance of providing the appellant with a fair opportunity to present his case, ensuring that justice is served while maintaining the integrity of the appellate process.
Source: Income Tax Appellate Tribunal, Delhi Benches ‘Friday’, New Delhi
Disclaimer: This article provides an overview of the case and is not a substitute for professional legal advice. For detailed information, readers are encouraged to refer to the official case documents and consult with a qualified legal professional.
Dharam Vir Singh vs ITO: Remand for Fresh Adjudication for AY 2008-09
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