Case Law Details
S.B. Traders Vs ACIT (ITAT Guwahati)
In a crucial ruling, the ITAT Guwahati ordered re-adjudication in the case of S.B. Traders Vs ACIT. The Tribunal held that the Assessing Officer had made additions without granting the assessee ample opportunity to present their case. The decision underlines the importance of fair process in income tax proceedings.
Tribunal noted that both the order of the Assessing Officer and the CIT(A) were issued ex parte, and the assessee was not given a fair chance to defend their position. Despite claims that notices were sent to the assessee via speed post, the assessee asserted that they received no such correspondence. The Tribunal accepted the assessee’s plea for an opportunity to present their case before the Assessing Officer.
This case emphasises the Tribunal’s commitment to ensuring fairness in tax proceedings. It underlines the importance of providing all parties with a reasonable opportunity to present their case, and not rushing to judgement without due process.
FULL TEXT OF THE ORDER OF ITAT GUWAHATI Please become a Premium member. If you are already a Premium member, login here to access the full content.
