Date of Filing: 2019-02-15
Date of Order: 2020-01-27
Pronounced on: 2020-01-14
This case review delves into the Income Tax Appellate Tribunal Delhi Bench ‘D’s decision involving an appeal by Nirupama Pandey against an ex-parte order by the CIT, Ghaziabad. The case is significant as it addresses the procedural aspects and the rights of the taxpayer during appellate hearings.
Nirupama Pandey, the appellant, filed an appeal against the order of the CIT (Appeals), Ghaziabad, which was decided ex-parte on 31/12/2018 for the assessment year 2014-15. The primary grievance was the absence of a fair hearing and a failure to address the merits of the case.
The Tribunal’s bench, consisting of Ms. Sushma Chowla, Vice President, and Sh. N.K. Billaiya, Accountant Member, noted the procedural inadequacies in the CIT(A)’s decision. Despite several opportunities given to the assessee, the proceedings were conducted without her presence, leading to an ex-parte decision. The Tribunal criticized this approach, emphasizing the necessity of a fair hearing as mandated by the Income Tax Act, 1961.
The Tribunal set aside the CIT(A)’s order and remanded the case back for a fresh adjudication on merits. The decision underlines the importance of procedural fairness and the need for explicit reasoning in judicial decisions, especially in matters affecting taxpayers’ rights.
This case serves as a crucial reference for procedural fairness in tax adjudication. The Tribunal’s insistence on adhering to the principles of natural justice reinforces the judiciary’s role in safeguarding taxpayer rights against arbitrary administrative actions.
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