This article provides an in-depth analysis of the case ITA 242/DEL/2019, where the appellant, Late Ms. Pushpa Gupta through her legal heir Mr. Anil Kumar Gupta, appealed against the ACIT, Circle-35(1), New Delhi. The case pertains to the assessment year 2015-16 and discusses the appeal process, evidentiary requirements, and the tribunal’s decision.
The appellant, Late Ms. Pushpa Gupta, represented by her legal heir Mr. Anil Kumar Gupta, filed an appeal against the order dated 30.10.2018 passed by the Ld. CIT(A)-12, New Delhi. The case concerns the assessment year 2015-16 and was filed on 14.01.2019. The primary contention in the appeal was the lack of sufficient opportunity provided by the CIT(A) to the appellant for substantiating her claims, leading to an ex-parte order.
During the assessment, the revenue authorities noted certain discrepancies which led to the issuance of a show cause notice to the appellant. However, the appellant’s counsel argued that the CIT(A) did not provide adequate opportunity for a proper hearing, thereby passing an ex-parte order without considering the appellant’s evidences.
During the hearing, the appellant’s counsel, Sh. R.C. Rai, CA, argued that the CIT(A) had not given sufficient opportunity to present the necessary evidence to substantiate the claims. The counsel requested that the case be remitted back to the CIT(A) for a fresh hearing, ensuring that the appellant would cooperate fully and not seek unnecessary adjournments.
On the other hand, the Senior Departmental Representative (DR), Sh. Manoj Kumar Chopra, supported the orders of the revenue authorities and emphasized the appellant’s non-cooperative behavior during the initial proceedings.
The tribunal, presided by Shri H. S. Sidhu, Judicial Member, reviewed the arguments and the records presented by both parties. Acknowledging the appellant’s non-cooperative stance during the initial hearings, the tribunal emphasized the importance of a fair opportunity for the appellant to present her case.
The tribunal decided to set aside the issues in dispute and remand the case back to the CIT(A) for a fresh hearing. The tribunal directed that a hearing be scheduled on 25.03.2020 at 10.00 AM, giving the appellant a fair chance to present her evidence. The appellant’s counsel was instructed to ensure full cooperation and avoid unnecessary adjournments.
In conclusion, the appeal filed by Late Ms. Pushpa Gupta, represented by her legal heir Mr. Anil Kumar Gupta, was allowed for statistical purposes. The tribunal’s decision underscores the importance of providing appellants with adequate opportunities to substantiate their claims and the necessity of fair hearings in tax dispute cases.
The case of ITA 242/DEL/2019 highlights critical aspects of tax litigation, emphasizing procedural fairness and the rights of appellants to present their cases adequately. This decision sets a precedent for similar cases, ensuring that appellants are given sufficient opportunity to provide evidence and receive fair hearings.
Tax Dispute of Late Ms. Pushpa Gupta Through Legal Heir in ITA 242/DEL/2019
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