This case analysis provides insights into the tax appeal filed by Jeet Ram against the decision made by the Income Tax Officer, Ward 1(3), Ghaziabad for the assessment year 2010-11. The appeal focuses on the procedural aspects and adherence to the principles of natural justice in the reassessment process.
The appeal arises from a dispute regarding the reassessment proceedings initiated by the ITO under sections 147 and 148 of the Income Tax Act. The key contention involves the alleged inadequacies in the procedural conduct of the reassessment, specifically the failure to provide adequate hearing opportunities to the assessee, Jeet Ram.
During the proceedings, the appellant challenged the legality of the reassessment, arguing that the necessary statutory procedures were not properly followed. Among the critical issues raised were the lack of proper notice and insufficient opportunity provided for a fair hearing, which are fundamental to the principles of natural justice.
The Tribunal acknowledged the procedural lapses, particularly the ex parte decision by the CIT(A), which was deemed non-speaking and against the principles of natural justice. Consequently, the Tribunal set aside the appellate authority’s decision and remanded the case for re-examination, ensuring that the appellant is granted a proper opportunity to be heard.
Jeet Ram vs. ITO, Ward 1(3), Ghaziabad: Reassessment Controversy for AY 2010-11
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform