This document summarizes the proceedings and decision of the Income Tax Appellate Tribunal, Delhi Bench, in the case between Mohammad Amir and the Assistant Commissioner of Income Tax, Circle-2(1)(1), Ghaziabad, concerning assessment year 2012-13.
The case revolves around the appellant, Mohammad Amir’s appeal against the order of the National Faceless Appeal Centre (NFAC), dated March 11, 2021. The appellant challenged the fairness of the assessment process, particularly the lack of adequate opportunity to be heard, which is a fundamental aspect of procedural justice.
During the hearing, Mohammad Amir argued that neither the assessing officer nor the Commissioner of Income-Tax (Appeals) provided him with an adequate opportunity to present his case or explain his circumstances. The Revenue, represented by the Senior Departmental Representative, did not contest the appeal’s restoration for a fresh assessment on these grounds.
The Tribunal, led by Judicial Member C.M. Garg, acknowledged the procedural oversight and decided to set aside the previous order. The case was remanded back to the assessing officer with instructions to conduct a de novo assessment, ensuring that the appellant is given a fair and final opportunity to be heard.
The Tribunal’s decision underscores the importance of procedural fairness and the need to adhere strictly to principles that ensure an individual’s right to be heard during judicial proceedings. This case serves as a precedent for the handling of similar grievances where procedural anomalies might impact the outcomes of tax disputes.
Mohammad Amir vs. ACIT, Circle-2(1)(1), Ghaziabad – ITA 2550/DEL/2022 for Assessment Year 2012-13
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