Case Number: ITA 92/DEL/2021
Appellant: Dheeraj Nath Gupta, New Delhi
Respondent: ITO Ward-46(4), New Delhi
Assessment Year: 2010-11
Date of Filing: 2021-02-09
Order Type: Final Tribunal Order
Date of Order: 2022-07-28
Pronouncement Date: 2022-07-28
Dheeraj Nath Gupta, challenged the income tax assessment for the year 2010-11, which included various additions and penalties. The primary issues contested were related to the assessments and penalties imposed under Sections 2(22)(e), 41(1), 69, and 69A of the Income Tax Act.
The Tribunal found procedural flaws in the handling of the case by both the Assessing Officer and the CIT(Appeals). Specifically, the CIT(Appeals) was criticized for dismissing the appeal summarily without adequately addressing the merits of the case. Consequently, the matter was remanded back to the CIT(Appeals) for a comprehensive re-examination.
The Tribunal set aside the decision of the CIT(Appeals) and remanded the case for a new hearing, emphasizing the need for a thorough examination of the substantive issues raised by the appellant. The appeals for the related assessment years 2011-12, 2012-13, and 2013-14 were similarly remanded.
“In the result, all the appeals of the appellant are allowed for statistical purposes, with directions for a complete reassessment by the CIT(Appeals).”
Order pronounced in the open Court on 28/07/2022
Signed by:
NARENDER KUMAR CHOUDHARY
Judicial Member
ANIL CHATURVEDI
Accountant Member
Dated: 28/07/2022
Assistant Registrar
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