This detailed analysis explores the legal proceedings of ITA No. 1155/DEL/2019 involving Purshotam Dabas, the appellant, and the ITO, Ward-42(1), New Delhi, the respondent. The case, filed on February 13, 2019, pertains to the assessment year 2013-14 and was resolved with a final tribunal order on January 27, 2020, pronounced on January 15, 2020.
Purshotam Dabas, a resident of New Delhi, filed an appeal against the order of the learned CIT(A)-14, New Delhi, dated December 14, 2018, concerning the assessment year 2013-14. The appeal was made to challenge certain tax additions that were under dispute.
The case was heard by the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘D’, with the bench comprising Ms. Sushma Chowla, Vice President, and Shri R.K. Panda, Accountant Member. The appellant was not represented during the hearing, while the respondent was represented by Ms. Rakhi Vimal, Senior Departmental Representative (DR).
During the hearing on January 15, 2020, none appeared on behalf of the appellant. The tribunal noted that the CIT(A) had passed an ex-parte order without allowing sufficient opportunity for the appellant to be heard and without addressing the merits of the case. This led to a situation where the appeal was dismissed without proper consideration.
The tribunal reviewed the circumstances and found that under the provisions of Section 250(6) of the Income Tax Act, 1961, it is mandatory for the CIT(A) to decide the appeal after hearing the parties, stating the points for determination, the decision thereon, and the reasons for the decision. The tribunal observed that the CIT(A) has no power to dismiss an appeal for non-prosecution and must provide a reasoned order based on the merits of the case.
In light of these observations, the tribunal set aside the order of the CIT(A) and remanded the matter back for a fresh decision. The CIT(A) was directed to provide a reasoned order after affording reasonable opportunity of hearing to the appellant. The appellant was also directed to comply with the notices issued by the CIT(A) and participate in the appellate proceedings.
Appellant: Purshotam Dabas, New Delhi
Respondent: ITO, Ward-42(1), New Delhi
Assessment Year: 2013-14
Case Filed On: February 13, 2019
Order Type: Final Tribunal Order
Date of Order: January 27, 2020
Date Pronounced: January 15, 2020
This case highlights the importance of following procedural fairness in tax appeal hearings. The tribunal’s decision to remand the case for a reasoned decision emphasizes the necessity for appellate authorities to consider the merits of each case and provide clear justifications for their decisions. It also underscores the need for appellants to actively participate in the appellate process to ensure their grievances are adequately addressed.
The order was pronounced in the open court on January 27, 2020, by Vice President Ms. Sushma Chowla and Accountant Member Shri R.K. Panda. The decision reflects a commitment to ensuring that the principles of natural justice are upheld in tax appeal proceedings.
The resolution of ITA No. 1155/DEL/2019 demonstrates the tribunal’s role in ensuring that appeals are heard fairly and that decisions are made based on the merits of the case. The remand for a reasoned decision ensures that the appellant, Purshotam Dabas, has the opportunity for a fair hearing and that the issues raised are addressed comprehensively.
Tax Appeal Resolution in ITA No. 1155/DEL/2019 for Purshotam Dabas
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform