This case review details the proceedings of ITA No. 4894/DEL/2019 in which the appellant, Pooja, challenges the handling of her income tax assessment for the financial year 2010-11, citing a denial of a fair opportunity to present her case.
Pooja, a resident of Noida, filed an appeal against the order dated March 18, 2019, by the Commissioner of Income Tax (Appeals)-38, New Delhi. The primary grievance was the appellate authority’s decision without providing her a fair chance to submit her evidence and explanations.
The tribunal noted that Pooja was not represented during several critical phases of the proceedings, including the final hearing dates. Notices intended for her were returned unserved, often marked ‘unclaimed’. The case was disposed of based on submissions from the revenue department, without any input from Pooja.
Pooja contended that she was unaware of several notices due to a change in her residence and significant personal challenges, including severe illness within her family. She argued that these circumstances prevented her from responding appropriately to the income tax department’s inquiries.
The Judicial Member, Challa Nagendra Prasad, acknowledged potential procedural oversights and the need for a fair hearing. Consequently, the tribunal restored the appeal to the file of the CIT(A) for de novo adjudication, emphasizing the necessity to provide Pooja with a reasonable opportunity to present her case.
The decision to restore the appeal highlights the judiciary’s recognition of the importance of ensuring fair procedures in tax assessments. This case serves as a pertinent reminder of the judiciary’s role in upholding principles of natural justice, especially when the appellant faces significant personal and procedural challenges.
Pooja Challenges Assessment Without Fair Opportunity in ITA 4894/DEL/2019
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