The case ITA 6/DEL/2019 involved Bina Agarwal of Ghaziabad as the appellant, contesting against the Income Tax Officer (ITO), Ward-1(5), Ghaziabad. The appeal pertained to the assessment year 2009-10 and was filed on January 1, 2019. The final order was pronounced on October 10, 2019.
Bina Agarwal filed the appeal challenging the order of the Commissioner of Income Tax (Appeals), Muzaffarnagar, dated July 5, 2018. The primary grounds of appeal included issues related to jurisdiction, service of notice, reassessment proceedings, and the rejection of claims regarding the nature of the land sold.
The appeal was heard by Shri H. S. Sidhu, Judicial Member, of the Delhi ‘SMC’ Bench of the Income Tax Appellate Tribunal (ITAT). The appellant was represented by Sh. C.S. Anand, Advocate, while the respondent was represented by Ms. Ekta Vishnoi, Senior Departmental Representative.
The appellant’s counsel argued that the lower authorities had erred in law and on facts by passing orders without providing adequate opportunity for a hearing and without observing the principles of natural justice. It was also submitted that the CIT(A) had erred in confirming the ex-parte order of the Assessing Officer (AO) without considering the merits of the case.
The respondent’s representative, Ms. Ekta Vishnoi, contended that sufficient opportunities had been provided to the appellant, who remained non-cooperative throughout the proceedings.
After hearing both parties and reviewing the records, the tribunal observed that the appellant had indeed remained non-cooperative before both the AO and the CIT(A). However, it was also noted that the orders passed by the lower authorities did not adhere to the principles of natural justice, as they were ex-parte orders.
The tribunal concluded that the issues in dispute should be remitted back to the AO for fresh consideration. The AO was directed to provide the appellant with adequate opportunity for a hearing and to consider all relevant evidence and documents submitted by the appellant. The appellant was also advised to cooperate fully with the proceedings and to avoid unnecessary adjournments.
The appeal filed by Bina Agarwal was allowed for statistical purposes, with the matter being referred back to the AO for a fresh decision. This case highlights the importance of ensuring that procedural fairness is maintained in reassessment proceedings and that appellants are given a fair opportunity to present their case.
This case underscores the necessity for tax authorities to adhere strictly to procedural requirements and to ensure that taxpayers are adequately informed and given the opportunity to participate in proceedings. It also serves as a reminder that ex-parte decisions should be avoided unless absolutely necessary, and that all efforts should be made to hear the parties involved before passing orders.
The final order in ITA 6/DEL/2019 was pronounced on October 10, 2019, with the appeal allowed for statistical purposes and the case remitted back to the AO for fresh adjudication, ensuring compliance with the principles of natural justice.
Reassessment Appeal by Bina Agarwal, Ghaziabad – ITA 6/DEL/2019
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