This document examines ITA No. 41/Del/2019 involving Bijay Laxmi Agrawal versus the Deputy Commissioner of Income Tax, Central Circle, Ghaziabad, for the assessment year 2010-11. The case addresses issues with the administrative handling of the appellant’s case during the appeals process.
Bijay Laxmi Agrawal filed an appeal against the order of the CIT(A)-IV, New Delhi, dated 06.11.2018, concerning the assessment years 2010-11 and 2012-13. The primary contention revolves around the lack of adequate opportunity provided to the appellant to present her case, leading to an exparte decision by the CIT(A).
Despite multiple notices, the appellant did not appear before the CIT(A), nor did she send a representative. The CIT(A) proceeded with an exparte decision, which was later contested in the ITAT on grounds of insufficient opportunity to respond or participate in the proceedings.
The Tribunal, after reviewing the submissions and circumstances, concluded that the CIT(A) did not provide a sufficient opportunity for the appellant to make her case. Consequently, the Tribunal remitted the matter back to the CIT(A) with instructions to allow the appellant a proper chance to be heard.
The decision underscores the importance of procedural fairness in the assessment process and ensures that appellants have a fair chance to participate and argue their cases. This case sets a precedent for similar future cases where appellants face procedural challenges.
ITA 41/DEL/2019: Bijay Laxmi Agrawal vs DCIT, Ghaziabad – Assessment Year 2010-11
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