The case of Shri Narendra vs the Income Tax Officer, Ward-2(3), Noida revolves around an appeal against the order by the CIT(A)-1, Noida dated 29.10.2018 for the assessment year 2010-11. The appeal addresses alleged procedural and substantive errors in the income tax assessment and adjudication processes.
Shri Narendra, a resident of Gautam Budh Nagar, Uttar Pradesh, faced an assessment under section 147/144 of the Income Tax Act, 1961. Key issues include the non-issuance of a mandatory notice under section 143(2) before the assessment order, erroneous additions to income, and denial of procedural fairness in appeal proceedings.
The tribunal, led by Dr. B. R. R. Kumar, Accountant Member, heard the arguments regarding the alleged irregularities in the notice and assessment procedures, the incorrect additions made under section 69 for unexplained expenditure, and issues concerning the taxpayer’s inability to pay stipulated amounts for stay during the appeal due to financial constraints.
The Delhi Tribunal remanded the matter to the AO for fresh adjudication, emphasizing the need for procedural fairness and proper consideration of evidences, including bank statements presented by Shri Narendra. This decision underscores the tribunal’s commitment to ensuring that assessments are fair and based on concrete evidence.
This case highlights important aspects of tax administration, particularly the adherence to statutory procedures and the rights of taxpayers to fair hearing and consideration of their evidences. It serves as a significant reference for legal practitioners and taxpayers alike, emphasizing the importance of procedural compliance by tax authorities.
In-depth Analysis of ITA 909/DEL/2021: Shri Narendra vs ITO, Ward-2(3), Noida
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