Case Law Details
Late Sh. Ashok Kumar Goel Vs National Faceless Appeal Centre (NFAC) (ITAT Amritsar)
Late Sh. Ashok Kumar Goel filed an appeal against the order passed by the Commissioner of Income Tax (Appeals), NFAC, Delhi, for the assessment year 2012-13. The case revolves around the question of whether the assessee should be granted another opportunity in ex-parte proceedings and the application of principles of natural justice, equity, and fair-play.
The appeal was filed challenging the order passed by the Commissioner of Income Tax (Appeals) without granting the assessee a reasonable opportunity. The arguments put forth by the assessee highlighted the arbitrary nature of the order and the failure to consider the request for adjournment due to the unfortunate demise of the concerned individual.
During the hearing, the bench rejected the adjournment petition and proceeded with the appeal. However, it was observed that the assessee should be given another opportunity to present the necessary documents and make their case. The bench acknowledged the denial of a reasonable opportunity and decided to remit the matter back to the Commissioner of Income Tax (Appeals) for further adjudication.
The decision emphasizes the importance of providing a fair hearing and upholding the principles of natural justice. It recognizes that the assessee should have the chance to present their case and submit relevant documents to the revenue authorities. The possibility of extending the opportunity of hearing in set-aside proceedings is also highlighted.
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