The case number ITA 703/DEL/2019 involves the appellant, Geeta Singh, Ghaziabad, and the respondent, ITO, Ward-1(2), Ghaziabad. This case pertains to the assessment year 2010-11 and was filed on January 31, 2019. The order type is a Final Tribunal Order, with the date of the order and the date it was pronounced being July 8, 2019.
The appellant, Geeta Singh, filed an appeal against the impugned order dated November 30, 2018, passed by the learned CIT(A), Ghaziabad. The primary contention of the appellant was that the Assessing Officer (AO) and the CIT(A) did not provide sufficient opportunity for substantiating her claims during the assessment proceedings.
During the hearing, the learned counsel for the appellant argued that both the AO and the CIT(A) failed to give adequate opportunity to the appellant to present necessary evidence and substantiate her claims. The counsel requested that the issues in dispute be remitted back to the AO for fresh consideration, ensuring that the appellant is given sufficient opportunity to present her case. The counsel also assured that the appellant would not seek unnecessary adjournments and would fully cooperate with the proceedings.
The learned Senior Departmental Representative (DR) did not raise any serious objections to the request made by the appellant’s counsel. This lack of opposition facilitated the decision to remit the case back to the AO for fresh consideration.
After hearing both parties and reviewing the records, the tribunal found that the appellant did not cooperate adequately during the original proceedings. However, the tribunal also noted that sufficient opportunity for substantiating the claims was not provided by the revenue authorities. In the interest of justice, the tribunal decided to remit the issues in dispute back to the AO for fresh consideration. The AO was directed to provide adequate opportunity for the appellant to present her evidence and substantiate her claims.
The tribunal directed the appellant to appear before the AO on October 22, 2019, at 10:30 AM for substantiating her claims. It was made clear that no further notice of hearing would be issued by the AO as the order was pronounced in the open court, and the counsel for the appellant endorsed this on the file.
The case of Geeta Singh vs. ITO Ward-1(2), Ghaziabad, exemplifies the importance of providing adequate opportunity to taxpayers to present their evidence and substantiate their claims during assessment proceedings. The tribunal’s decision to remit the case back to the AO for fresh consideration underscores the necessity of ensuring fairness and justice in the tax assessment process.
This case highlights the critical role of the appellate tribunal in addressing grievances related to procedural shortcomings during assessment proceedings. By remitting the case back to the AO, the tribunal ensured that the appellant would have a fair chance to present her case and provide the necessary evidence to substantiate her claims.
The outcome of this case serves as a reminder to tax authorities to provide adequate opportunities for taxpayers to present their cases and avoid procedural lapses that could lead to further litigation. It also emphasizes the need for taxpayers to cooperate fully during assessment proceedings to ensure a smooth and fair resolution of their cases.
Overall, the decision in this case reinforces the principles of natural justice and procedural fairness in the tax assessment process. It highlights the tribunal’s commitment to ensuring that taxpayers are given a fair opportunity to present their cases and that assessment proceedings are conducted in a manner that upholds the integrity of the tax system.
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