Case Number: ITA 5480/DEL/2019
Appellant: Rupesh Aggarwal
Respondent: ITO Ward 2(2), Ghaziabad
Assessment Year: 2010-11
Result: Final Tribunal Order
Case Filed on: 2019-06-21
Date of Order: 2020-06-03
Pronounced on: 2020-06-03
This case involves an appeal by Rupesh Aggarwal against the order of the CIT(A), Ghaziabad dated April 10, 2019, pertaining to the assessment year 2010-11. The core issues include challenges against the initiation of proceedings under section 147 of the Income Tax Act, 1961, and the additions made under section 69 of the Act.
The appellant challenged the reopening of the assessment which was based on AIR information regarding cash deposits in a bank account. Additionally, the appeal contested the ex-parte decision of the CIT(A) which did not provide a fair opportunity for being heard, as per the appellant’s claims.
The tribunal noted that the first appellate authority had indeed served notices, but also acknowledged that the appellant had sought adjournments. The tribunal found it unjust to dismiss the appeal ex-parte without giving adequate opportunity for a hearing. Consequently, the matter was remanded back to the CIT(A) for a decision on merits, ensuring a fair hearing for the assessee.
The tribunal’s decision underscores the importance of fair hearing and due process in tax proceedings. It highlights the procedural safeguards that need to be adhered to by appellate authorities to ensure justice and equity in tax assessments.
Presiding Members: Shri N.K. Billaiya, Accountant Member and Ms. Suchitra Kamble, Judicial Member
Rupesh Aggarwal vs. ITO Ward 2(2), Ghaziabad for Assessment Year 2010-11
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