Ved Prakash vs ITO Ghaziabad: Remand of Assessment Order for AY 2009-10

Ved Prakash vs ITO Ghaziabad: Remand of Assessment Order for AY 2009-10

The case of Ved Prakash, a resident of H.No. 19, Gali No. 2, Satyam Enclave, Tejab Mill Compound, Ghaziabad, versus the Income Tax Officer, Ward-2(5), Ghaziabad, was heard by the Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘H’ on July 14, 2022. The appeal, numbered ITA 6471/DEL/2019, was filed on August 2, 2019, challenging the assessment order issued for the assessment year 2009-10.

The appeal was filed by Ved Prakash against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], Ghaziabad, dated May 29, 2019. The case was adjudicated by a bench comprising Dr. B. R. R. Kumar, Accountant Member, and Shri Anubhav Sharma, Judicial Member.

Summary Dismissal by CIT(A)

The appellant, Ved Prakash, raised concerns that the CIT(A) had summarily confirmed the order of the Assessing Officer (AO) without properly adjudicating the issues on merits. The CIT(A) dismissed the appeal without providing detailed reasons or addressing the specific grounds raised by the appellant. This approach was challenged by the appellant, leading to the current appeal before the ITAT.

The ITAT noted that the CIT(A) failed to address the substantive issues involved in the case. The dismissal of the appeal without proper adjudication was seen as a significant procedural lapse. As a result, the ITAT found it necessary to remand the case back to the CIT(A) for a fresh hearing and adjudication on merits.

Direction for Re-Adjudication

The ITAT, in its order, directed the CIT(A) to reconsider the appeal and adjudicate the issues raised by Ved Prakash on merits. The CIT(A) was instructed to pass a speaking order, providing clear and detailed reasons for the decisions made. The ITAT emphasized the importance of addressing all the grounds raised by the appellant to ensure a fair and just resolution of the case.

The ITAT also noted that the appellant should file the reasons for the delay in filing the appeal before the CIT(A). The department was granted the liberty to initiate proceedings in accordance with the provisions of the Income Tax Act for any non-compliance with notices during the appellate proceedings.

Importance of Procedural Fairness

The case highlights the importance of procedural fairness in tax proceedings. The summary dismissal of an appeal without addressing the issues on merits can lead to a denial of justice. The ITAT’s decision to remand the case underscores the need for appellate authorities to provide reasoned orders that thoroughly examine the grounds raised by appellants.

Conclusion

The case of Ved Prakash vs ITO Ghaziabad serves as a reminder of the critical role that appellate authorities play in ensuring that taxpayers receive a fair hearing. The ITAT’s decision to remand the case back to the CIT(A) for re-adjudication on merits reflects its commitment to upholding the principles of natural justice and procedural fairness.

The order was pronounced in the open court on July 15, 2022, with both parties duly notified. The CIT(A) will now re-examine the case and provide a detailed order addressing the issues raised by Ved Prakash.

Ved Prakash vs ITO Ghaziabad: Remand of Assessment Order for AY 2009-10