The appeal by Asha Nagpal against the order of the CIT(A)-23, New Delhi, challenged the issues related to the notice under section 143(2) of the Income Tax Act and the acceptance of additional evidence by the appellate authority.
During the proceedings, the ITAT identified that the CIT(A) did not adequately review the assessment records pertaining to the notice u/s 143(2), relying solely on the initial paragraphs of the Assessment Order. Consequently, the tribunal remanded the matter back to the CIT(A) for a comprehensive examination of the assessment records and reconsideration of the additional evidences provided by the assessee under the provisions of Rule 46A.
The tribunal’s decision to allow the appeal for statistical purposes emphasizes the necessity for thorough procedural compliance in tax assessments and the rights of the taxpayer to a fair hearing regarding evidential submissions.
This case underscores the importance of adherence to procedural norms and judicial scrutiny in tax appeal cases, ensuring that legal standards are maintained and the taxpayer’s submissions are thoroughly considered.
ITA 200/DEL/2021: Asha Nagpal vs. ITO Ward-59(1), New Delhi – Final Tribunal Order
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