Case Number: ITA 788/DEL/2020
Appellant: Ranjiv Kumar, New Delhi
Respondent: ITO Ward-28(4), New Delhi
Assessment Year: 2009-10
Result: Appeal allowed for statistical purposes
Case Filed on: 2020-02-13
Order Type: Final Tribunal Order
Date of Order: 2021-07-16
Pronounced on: 2021-07-16
Ranjiv Kumar filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) for the assessment year 2009-10, which was concerned with the admissibility of additional evidence and the legality of notice under sections 147/148 of the I.T. Act.
The tribunal addressed several key issues, including the rejection of additional evidence by the CIT(A), the applicability of sections 147/148, and the legality of additions made under section 68 of the I.T. Act for unexplained cash credits. The tribunal remanded the case back to the CIT(A) due to procedural lapses in handling the additional evidences and the need for thorough examination of the assessee’s submissions.
The case highlights the importance of proper documentation and compliance with procedural requirements during tax assessments. The tribunal’s decision to remand the case reflects a commitment to ensuring that tax assessments are fair and just, providing an essential precedent for similar cases.
The decision underscores the need for taxpayers to maintain adequate records and for tax authorities to provide sufficient opportunities for taxpayers to present their case. This case serves as a crucial reference for understanding procedural fairness in tax assessments.
Order Pronounced in the Open Court on 16/07/2021
Members:
Assistant Registrar: ITAT, New Delhi
Ranjiv Kumar vs ITO Ward-28(4) – ITA 788/DEL/2020: Analysis of Appeals and Tax Implications
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