This article provides an in-depth analysis of the Income Tax Appellate Tribunal’s decision in the case between Ved Prakash Bansal and the Income Tax Officer, Ward-2(5), Faridabad, pertaining to the assessment year 2014-15. The appeal, filed by Ved Prakash Bansal, challenged the order of the CIT(A), Faridabad, which confirmed several additions to the assessee’s declared income.
The appeal arises from the assessment completed on March 24, 2015, where the assessee reported an income of Rs. 9,13,890, and faced subsequent additions amounting to Rs. 52,84,585. These additions included unexplained cash deposits, interest income, and miscellaneous income. Throughout the proceedings at the CIT(A) level, numerous hearings were scheduled and adjourned, with sporadic participation by the assessee’s legal representatives.
At the Tribunal level, the case was heard on July 14, 2022, but no representation was made on behalf of the assessee. The absence of the assessee from most of the hearings led the Tribunal to express concerns over the conduct of the appellant, which was perceived as obstructing the efficient delivery of justice. The Tribunal highlighted the importance of cooperation with the judicial process and directed the appellant to contribute Rs. 10,000 to the Prime Minister’s National Relief Fund as a precondition for a de novo hearing at the CIT(A).
This section discusses the legal principles invoked by the Tribunal, including ‘audi alteram partem’ (the right to a fair hearing), and the ramifications of an ‘ex-parte’ decision when an appellant consistently fails to engage with the judicial process. The decision underscores the Tribunal’s commitment to ensuring that justice is served while maintaining the integrity of the judicial system.
The case of Ved Prakash Bansal vs. ITO is a significant example of the challenges faced in tax litigation, particularly in ensuring that all parties adhere to procedural norms. By analyzing this case, we gain insights into the balancing act performed by the judiciary in enforcing compliance while upholding the rights of the appellant.
Tribunal Decision: Ved Prakash Bansal vs ITO, Ward-2(5) Faridabad, ITA No. 749/DEL/2020
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