The Income Tax Appellate Tribunal’s decision in ITA No. 829/DEL/2019 presents a complex scenario of procedural non-compliance and jurisdictional challenges faced by taxpayers. This case between Snighendu Bikas Bhaumik and the Income Tax Officer (ITO), Ward-3(4), Noida, highlights crucial aspects of legal processes within the income tax framework.
This appeal by Snighendu Bikas Bhaumik is set against the backdrop of a dispute over the procedural handling by the CIT(A) in Noida for the Assessment Year 2009-10. The dismissal of his initial appeal by the CIT(A) due to alleged non-compliance with sections 249(1)(a) and 249(4)(b) of the Income Tax Act ignites discussions on the adherence to due process.
The case unfolds multiple layers of legal scrutiny, including the validity of the notice issued under section 148, the alleged lack of proper service of the notice, and the jurisdictional authority of the ITO. Each point raises significant concerns regarding the principles of natural justice and proper legal procedure.
The Tribunal’s examination led to the remittance of the case back to the CIT(A), citing a failure to provide a fair hearing due to incorrect address details used in correspondences. This decision underscores the importance of procedural fairness and the impact of administrative errors on the rights of the appellant.
The tribunal’s insistence on rectifying procedural discrepancies and ensuring that the appellant receives a fair trial speaks volumes about the judiciary’s role in safeguarding taxpayer rights against bureaucratic oversights. The outcome not only serves justice to Snighendu Bikas Bhaumik but also sets a precedent for similar cases, emphasizing the necessity for strict compliance with procedural norms in tax assessments.
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