Case Law Details
Abdul Wahab Vs ITO (ITAT Delhi)
The specific words which arouse ITATs concern are the allegation that the CIT(A) order under challenge is alleged to have been passed in routine, arbitrary and whimsical manner having no sustainability in law. On-going through the record in the specific case ITAT find that none of the above allegations are correct.
A perusal of the record shows that as per the grounds raised before the First Appellate Authority there was an allegation that the assessment was made at the last moment and opportunity of being heard was not granted to the assessee. It is seen that the Ld. Commissioner considering the assessment record was of the view that the grievance posed by the said ground was not borne out from facts as several opportunities for granting a hearing had been given by the Assessing Officer over a period of time. The ld. Commissioner considering this fact juxta posed with the various opportunities provided in the Appellate proceedings by her to the assessee was convinced on facts that the assessee having not availed of these opportunities had nothing further to state. Hence the addition made in the assessment order which anyway was pursuant to a remand by the ITAT consequently stood confirmed. The said order is under challenge in the present proceedings.
It can never be over emphasized that justice delivery system should be approached fairly, in good faith and with clean hands. Leveling irresponsible, unsustainable allegations on the First Appellate Authority cannot be accepted and is strongly deprecated. The remedies available under law are to be availed of in good faith.
Making rash, careless, erroneous allegations against the tax authorities in the grounds raised should be strongly discouraged and on this aspect the role of the tax advisors/ consultants who draft, submit or vet the appeals filed before the ITAT comes into prominence. Due respect to the Administrative Tax Authorities does not diminishing either the status or the dignity of a taxpayer.
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