The Income Tax Appellate Tribunal’s Delhi Bench ‘A’, presided over by Shri Shamim Yahya, Accountant Member, and Shri Yogesh Kumar Us, Judicial Member, addressed the appeal of Anokh Chandre Shukla against the order of the CIT(A)/National Faceless Appeal Centre (NFAC) dated June 21, 2022.
Anokh Chandre Shukla, residing at C – 2/92, 2nd Floor, Block C – 2, Sector 16, Rohini, New Delhi, filed an appeal against the ex-parte order of the CIT (A) concerning his 2017-18 assessment. The CIT(A) had noted non-appearance despite several notices.
The tribunal, after hearing the submissions of Shri Ved Jain, Advocate and Shri Aman Garg, CA for the appellant, and Shri Kanv Bali, Sr. DR for the Revenue, decided to remit the issue back to the CIT (A). This decision was taken to allow Shukla another opportunity to present his case, as initially, he did not appear despite the notices.
The tribunal’s remand instructs the CIT(A) to conduct a thorough hearing and to issue a speaking order on the merits of the case, ensuring that Shukla is given a fair opportunity to argue his case. This reflects the tribunal’s commitment to ensuring justice through proper procedural adherence.
The appeal’s outcome, allowed for statistical purposes, underscores the importance of taxpayer’s participation in the hearing processes and the role of judicial bodies in upholding the principles of natural justice. The order was pronounced openly on July 18, 2023, and documented on July 20, 2023.
Tribunal Remands Case of Anokh Chandre Shukla vs ITO, Ward-36(1), Delhi for AY 2017-18
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