Case Number: ITA 1736/DEL/2020
Appellant: Raj Rani Sharma, New Delhi
Respondent: ITO WARD – 35(8), New Delhi
Assessment Year: 2017-18
Case Filed On: 2020-10-20
Order Type: Final Tribunal Order
Date of Order: 2021-01-08
Pronounced On: 2021-01-08
The case involved Raj Rani Sharma (the appellant), who challenged the exparte dismissal of her appeal by the Commissioner of Income Tax (Appeals)-13, New Delhi [CIT(A)] for the assessment year 2017-18. The appeal was dismissed without providing a proper and reasonable opportunity for the appellant to be heard, which was argued to be against the principles of natural justice.
The primary issue was whether the CIT(A) was justified in dismissing the appeal exparte without providing the appellant with a fair opportunity to present her case.
The Senior Departmental Representative (DR), Shri M. Baranwal, did not raise any objections to the appellant’s request for the matter to be restored for fresh consideration.
The ITAT, comprising President Justice P.P. Bhatt and Vice President G.S. Pannu, considered the submissions from both parties and reviewed the orders of the authorities below. Key findings included:
The ITAT ruled in favor of Raj Rani Sharma, setting aside the exparte dismissal by the CIT(A) and remanding the case back for fresh consideration. The tribunal directed the CIT(A) to provide the appellant with a fair and adequate opportunity to present her case before making a new decision.
This case underscores the critical importance of adhering to the principles of natural justice in the judicial process. It highlights the necessity for tax authorities to provide a fair opportunity for appellants to present their cases, ensuring that decisions are made based on a complete and just consideration of all relevant factors. The tribunal’s decision to set aside the exparte dismissal and remand the case for fresh consideration serves as a reminder of the judiciary’s commitment to upholding these principles.
Order pronounced in the open court on 08/01/2021 by President Justice P.P. Bhatt and Vice President G.S. Pannu.
Raj Rani Sharma vs. ITO WARD – 35(8) – 2017-18 – Exparte Dismissal and Natural Justice Case
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