This summary covers the legal proceedings of ITA No. 1149/DEL/2019 involving Brij Pal Singh, the appellant, and the ITO, Ward-1(5), Ghaziabad, the respondent. The case, filed on February 13, 2019, reached its conclusion on January 27, 2020, with a decision by the Income Tax Appellate Tribunal, Delhi Bench ‘D’.
Brij Pal Singh faced scrutiny for financial transactions for the assessment year 2009-10. The appellant challenged the order passed by the CIT(A)-2, Noida, dated November 21, 2017, for deciding the appeal ex-parte without considering the merits of the addition.
The proceedings were presided over by Ms. Sushma Chowla, Vice President, and Shri N.K. Billaiya, Accountant Member. Represented by Sh. Akhilesh Kumar, Advocate for the appellant, and Sh. Pradeep Singh Gautam, Sr. DR for the Department, the case was meticulously argued over several hearings.
The appellant contended that the CIT(A) passed an ex-parte order without providing sufficient opportunity for a hearing and without addressing the merits of the case. The Department, on the other hand, argued that sufficient opportunity was provided to the appellant.
After reviewing the evidence and submissions, the tribunal concluded that the CIT(A) failed to decide the appeal on merits and dismissed it ex-parte, violating the provisions of Section 250(6) of the Income-tax Act, 1961. The tribunal noted that the CIT(A) must provide a reasoned order after hearing the parties and determining the points for consideration.
The tribunal set aside the matter back to the CIT(A) with directions to decide the issue on merits by providing a reasoned order after giving reasonable opportunity of hearing to the appellant. The tribunal emphasized the importance of complying with notices issued by the CIT(A) and participating in the appellate proceedings. The preliminary issue was decided in favor of the appellant, and the appeal was allowed without addressing the merit issues.
This case highlights the necessity for appellate authorities to provide sufficient hearing opportunities and reasoned orders. The tribunal’s decision reinforces the procedural requirements for appellate proceedings, ensuring fairness and thorough consideration of all aspects of the case.
The final order was pronounced in the open court on January 27, 2020. The tribunal directed the CIT(A) to reassess the case and provide a detailed reasoned order, offering the appellant another opportunity to present his case.
This case underscores the importance of procedural adherence in tax dispute resolutions. It sets a precedent for ensuring fair hearings and reasoned decisions, contributing to the integrity and transparency of the appellate process.
Tax Dispute Resolution for Brij Pal Singh in ITA No. 1149/DEL/2019
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