This article details the case of Sunita Devi versus the ITO, Ward-2(3), Ghaziabad, where significant procedural errors and a lack of opportunity for hearing complicated the appeal process.
The case originated from an appeal by Sunita Devi against the order dated November 30, 2018, of the CIT(A) – Ghaziabad for the assessment year 2011-12. The primary issues revolved around the improper denial of an opportunity for the appellant to argue against delays and the assumption of jurisdiction under section 147.
The appeal was notably delayed due to the appellant’s health issues and lack of awareness about the legal requirements for filing an appeal, such as obtaining a digital signature. The CIT(A) dismissed the appeal due to these delays without providing a proper hearing, which was later contested.
The judicial member, Smt. Diva Singh, emphasized the necessity of providing an adequate hearing before dismissing an appeal on procedural grounds. The case highlights the importance of ensuring that all procedural rights are upheld in the appellate process.
The tribunal set aside the CIT(A)’s decision and remanded the case for a fresh hearing, emphasizing the need for a detailed examination of both the procedural and substantive issues raised by the appellant.
Examination of Delayed Appeal and Reopening in ITA 1400/DEL/2019
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