Anita Dabas Vs ITO (ITAT Delhi)
In the case of Anita Dabas Vs ITO, the ITAT Delhi has directed a reassessment after finding that the CIT(A) issued a non-speaking order without providing the assessee a fair hearing. The dispute arose from the assessment for the year 2017-18, where the Assessing Officer (AO) had made significant additions to the assessee’s income based on cash deposits during the demonetization period and other bank credits. The AO completed the assessment ex parte under Section 144 of the Income Tax Act, adding back Rs. 49,93,000 and treating other credits as business receipts, which led to additional income tax. Despite the assessee’s request for a hearing, the CIT(A) confirmed these additions without allowing the assessee to present evidence. The ITAT found that the absence of a proper hearing compromised the fairness of the process and decided to restore the case to the AO for fresh adjudication, granting the assessee the opportunity to present supporting evidence. The appeal was allowed for statistical purposes, requiring the reassessment to be conducted with due regard to fair hearing principles.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal by the Assessee is against order dated 04.09.2023 of National Faceless Appeal Centre (NFAC), Delhi for assessment year 2017-18.
