Case Law Details
Sadhna Goyal Vs DCIT (ITAT Delhi)
The ITAT Delhi recently issued an order in the case of Sadhna Goyal vs DCIT. The appellant challenged the order of the CIT(A) on various grounds, alleging a violation of natural justice. The CIT(A) had dismissed the appeal without giving the assessee an adequate opportunity to be heard.
The ITAT found that the CIT(A) summarily confirmed the AO’s order without considering the merits of the case. As the assessee failed to attend hearings, the appeal was dismissed. However, the ITAT held that granting an opportunity to the assessee would not prejudice the revenue. Hence, the matter was remanded to the CIT(A) for adjudication on merits.
In this case, the ITAT allowed the appeal for statistical purposes, highlighting the importance of adhering to the principle of natural justice in tax proceedings. The matter will now be reconsidered by the CIT(A) on its merits, providing the assessee with an opportunity to present her case.
FULL TEXT OF THE ORDER OF ITAT DELHI
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