Tilak Raj Bansal filed appeals against the orders by the CIT(A)-12, New Delhi, for the assessment year 2010-11, challenging both the quantum and penalty proceedings based on the grounds of unlawful assessment and service of notices issues.
The appeals, filed under ITA Nos. 2497 & 2498/Del/2022, raise issues regarding the service of notices and the legitimacy of the assessment and appellate orders due to lack of proper notice service, influenced by the appellant’s frequent address changes.
The hearing took place on February 2, 2023, before Shri Kul Bharat, Judicial Member, who noted the absence of proper representation for the appellant in lower proceedings and questioned the basis of the orders passed in the absence of proper notice service.
The Tribunal decided to set aside the impugned orders and restore the assessment to the Assessing Officer for a fresh assessment. The decision emphasizes the importance of proper notice service and fair hearing in legal proceedings, especially highlighting the challenges posed by frequent address changes of the appellants.
This case underscores the crucial role of judicial oversight in ensuring that assessments are conducted lawfully and justly, with proper consideration for the appellants’ circumstances and rights under the law.
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