This article delves into the tribunal decision for ITA Nos. 1645, 1646, and 1647/Del/2019, concerning disputes over the assessment years 2010-11, 2011-12, and 2012-13, featuring appellant Shubhandu Shekhar Hari against the Income Tax Officer, Ward 2(3), Ghaziabad.
Shubhandu Shekhar Hari, a resident of Ghaziabad, challenged the CIT(A) decisions relating to several assessment years on similar grounds, arguing procedural missteps and evidential oversights.
The core issues include the non-acceptance of evidence and procedural errors during the assessment, leading to the appellant’s non-cooperation and the eventual exparte decision by the tribunal.
The tribunal highlighted the need for a proper procedural follow-through and adequate opportunity for the appellant to present his case. The matters were set aside for reconsideration, emphasizing the importance of fair hearing processes in taxation disputes.
The decision underscores the critical role of due process in tax adjudications and the rights of taxpayers to a fair hearing. The case is a pertinent reminder of the judiciary’s role in ensuring that procedural fairness is not overshadowed by administrative objectives.
Legal Analysis: Shubhandu Shekhar Hari vs ITO Ward 2(3), Ghaziabad – ITA No. 1645/DEL/2019
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